Weekly roundup of HMRC manual changes

Manual	Page	Comments
Capital Gains Manual	Updated: CG71007 CG71012 CG71016	Updated examples of calculating allowable expenditure and computation of gain in relation to the grant of short leases including sub-leases at a higher rent sub-letting of part of land and restrictions of capital loss.
	Updated: CG71141	Updated examples of calculating allowable expenditure and computation of gain in relation to the disposal of short leases including lease subject to a sub-lease not at a rack rent.
	Updated: CG-APP17	Wording for calculation of chargeable gains deductions allowance in the Draft guidance on the Corporate Capital Loss Restriction (Appendix 17) corrected to confirm that the amount is up to £5 million...

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Manual	Page	Comments
Capital Gains Manual	Updated: CG71007 CG71012 CG71016	Updated examples of calculating allowable expenditure and computation of gain in relation to the grant of short leases including sub-leases at a higher rent sub-letting of part of land and restrictions of capital loss.
	Updated: CG71141	Updated examples of calculating allowable expenditure and computation of gain in relation to the disposal of short leases including lease subject to a sub-lease not at a rack rent.
	Updated: CG-APP17	Wording for calculation of chargeable gains deductions allowance in the Draft guidance on the Corporate Capital Loss Restriction (Appendix 17) corrected to confirm that the amount is up to £5 million...