This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
| Manual | Page | Comments |
|---|---|---|
| Capital Gains Manual | Updated: CG17290 | Updated Indexation: from 6/4/88 indexation tables to link to indexation tables on www.gov.uk. |
| Property Income Manual | Updated: PIM2330 | Updated guidance on when the rules of apportionment apply on the sale of a let property. |
Indirect taxes
| Manual | Page | Comments |
|---|---|---|
| VAT Refunds Manual | Added: VRM9300 | Added guidance on NHS Lothian [2020] CSIH 14 in relation to evidence in historic claims (ie those claims made outside the four-year time cap). Notably HMRC suggests that ‘each claim must be considered on its individual merits’ but... |
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