HMRC manual changes: 20 January 2023

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 Allowances Manual	Added: CA11145	Additional page on ‘Capital allowances claims and partnerships’.
Capital Gains Manual	Updated: CG55415	Replaced reference to CG15812 - CG15813 with link to CG15800 for information on the quantification of losses accruing on the disposal of shares.
Company Taxation Manual	Added: CTM05280	Additional page on ‘Corporation tax: restriction on relief for carried-forward losses: increase of deductions allowance in connection with onerous or impaired leases’.
Corporate Finance Manual	Updated: CFM90300	Update to the definition of a recognised stock exchange under CTA 10 s...

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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 Allowances Manual	Added: CA11145	Additional page on ‘Capital allowances claims and partnerships’.
Capital Gains Manual	Updated: CG55415	Replaced reference to CG15812 - CG15813 with link to CG15800 for information on the quantification of losses accruing on the disposal of shares.
Company Taxation Manual	Added: CTM05280	Additional page on ‘Corporation tax: restriction on relief for carried-forward losses: increase of deductions allowance in connection with onerous or impaired leases’.
Corporate Finance Manual	Updated: CFM90300	Update to the definition of a recognised stock exchange under CTA 10 s...