HMRC manual changes: 8 January 2021

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Leasing Manual	Added: BLM52000–BLM52040	Added guidance on IFRS 16 and leases in relation to the spreading rules.
Capital Gains Manual	Updated: CG16880	Added guidance on the valuation of shares following no gain/no loss transfers (originally published as Statement of Practice 5 of 1989).
	Updated: CG51642	Updated guidance on share identification for corporation tax and the election for pooling to state that the time limit will be extended as appropriate where a degrouping charge arises under TCGA 1992 s 179.
Double Taxation Relief Manual	Updated: DT3404...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Leasing Manual	Added: BLM52000–BLM52040	Added guidance on IFRS 16 and leases in relation to the spreading rules.
Capital Gains Manual	Updated: CG16880	Added guidance on the valuation of shares following no gain/no loss transfers (originally published as Statement of Practice 5 of 1989).
	Updated: CG51642	Updated guidance on share identification for corporation tax and the election for pooling to state that the time limit will be extended as appropriate where a degrouping charge arises under TCGA 1992 s 179.
Double Taxation Relief Manual	Updated: DT3404...