Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Updated: CG65265 | Updated guidance on private residence relief and conversion into flats to refer to disposals before 6 April 2020. |
Updated: CG65330 | Removal of reference to the Matrimonial Homes Act 1983 and the Family Law Act 1996 from content on Private residence relief: separation divorce or dissolution of a civil partnership: jurisdiction of the courts. | |
Company Taxation Manual | Updated: CTM06390 | Updated guidance on preventing the carry forward of trading losses where trading activities are becoming small or negligible to include guidance on HMRC’s approach during the coronavirus pandemic. |
Updated: CTM04510 ... |