HMRC manual changes: 12 February 2021

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	Added: CG57828	Added guidance on valuing capital distributions made in winding up a company (approach originally set out in Statement of Practice D3) and contents page updated to reflect this and archiving of pages CG57855 CG 57863 and CG57866 in November 2020.
	Updated: CG57800P
	Updated: CG68300	Added contact details for making requests for valuations of goodwill and other intangible assets.
	Updated: CG16330	Updated guidance on the meaning of market value to add information on occasions where specialist valuation...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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	Added: CG57828	Added guidance on valuing capital distributions made in winding up a company (approach originally set out in Statement of Practice D3) and contents page updated to reflect this and archiving of pages CG57855 CG 57863 and CG57866 in November 2020.
	Updated: CG57800P
	Updated: CG68300	Added contact details for making requests for valuations of goodwill and other intangible assets.
	Updated: CG16330	Updated guidance on the meaning of market value to add information on occasions where specialist valuation...