HMRC manual changes: 23 December 2024

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

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Added: CG12701	New page added on exchanges of assets with two examples illustrating the position where transactions are conducted at arm's length or otherwise. Related guidance in CG13090 CG13094 and CG13096 has been archived.
	Updated: CG12700	Guidance added on the meaning of 'disposal' including composite transactions which constitute a single disposal. Related guidance in CG12702 has been archived.
	Updated: CG12703	The list of examples of deemed disposals has been rewritten with links refreshed.
	Updated: CG12704	Guidance on examples of actual disposals not treated as disposals has been archived.
	Archived:...

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

Direct taxes

Manual	Page	Comments
Capital Gains Manual	Added: CG12701	New page added on exchanges of assets with two examples illustrating the position where transactions are conducted at arm's length or otherwise. Related guidance in CG13090 CG13094 and CG13096 has been archived.
	Updated: CG12700	Guidance added on the meaning of 'disposal' including composite transactions which constitute a single disposal. Related guidance in CG12702 has been archived.
	Updated: CG12703	The list of examples of deemed disposals has been rewritten with links refreshed.
	Updated: CG12704	Guidance on examples of actual disposals not treated as disposals has been archived.
	Archived:...