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Two new toolkits for agents: income tax losses and CGT

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HMRC released two new toolkits for tax agents last week, providing guidance on areas of possible error in tax returns.

The new toolkits cover income tax losses and capital gains tax in relation to shares.

They do not cover all risks of error that may arise in a return. Readers are referred to HMRC’s Business Income Manual and Capital Gains Manual for more detailed guidance.
 

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