HMRC manual changes: 19 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	Updated: CG64990	Updated example on private residence relief and the final period exemption.
	Updated: CG64173	Updated guidance on the business asset disposal relief (BADR) anti-forestalling rules to add example 4A on exchanges of shares and securities under paragraph 5 of Schedule 3 to the Finance Act 2020.
	Updated: CG64007	Updated guidance on BADR and the time limit for onward sale of shares to make reference to the anti-forestalling rules where the relevant disposal is in the six months to 11 March 2020. ...

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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	Updated: CG64990	Updated example on private residence relief and the final period exemption.
	Updated: CG64173	Updated guidance on the business asset disposal relief (BADR) anti-forestalling rules to add example 4A on exchanges of shares and securities under paragraph 5 of Schedule 3 to the Finance Act 2020.
	Updated: CG64007	Updated guidance on BADR and the time limit for onward sale of shares to make reference to the anti-forestalling rules where the relevant disposal is in the six months to 11 March 2020. ...