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HMRC manual changes: 15 October 2021

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 
Business Income Manual Updated: BIM45740 Added wording about the tax deductibility of the interest element of a contract settlement.
 
Capital Gains Manual
 
Updated: CG73660 Updated content on Dwellings subject to ATED: interaction with TCGA 1992 s 161 referring to ‘alternative‘ rather than ‘different‘ elections.
 
Company Taxation Manual Updated: CTM35218 and CFM11070 Updated wording on the listing requirement for the quoted Eurobond exemption.
 
Double Taxation Relief Manual
 
Updated: DT19853 Updated content removing reference to DT1750 regarding guidance concerning partnerships consisting of US resident partners.
 
Employee Tax Advantaged Share Scheme User Manual
 
Updated:...

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