HMRC manual changes: 20 May 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Allowances Manual	Updated: CA29040	Updated guidance on partnership elections where the predecessor and successor are connected to remove the anti-avoidance rules about disposal value of long life assets from the list of legislation that does not apply following an election.
Capital Gains Manual	New: CG-APP17	New draft guidance on Corporate capital loss restriction.
	Archived: CG34431 CG35000–CG35230 CG35404–CG35420 CG35505–CG35507 CG35516–CG35517 CG35523–CG35525 CG35541–CG35550 CG35710–CG35750 CG36020–CG36101 CG36301– CG36306 CG36321–CG36323 CG36331–CG36354 CG36370–CG36381 CG36456...

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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 Allowances Manual	Updated: CA29040	Updated guidance on partnership elections where the predecessor and successor are connected to remove the anti-avoidance rules about disposal value of long life assets from the list of legislation that does not apply following an election.
Capital Gains Manual	New: CG-APP17	New draft guidance on Corporate capital loss restriction.
	Archived: CG34431 CG35000–CG35230 CG35404–CG35420 CG35505–CG35507 CG35516–CG35517 CG35523–CG35525 CG35541–CG35550 CG35710–CG35750 CG36020–CG36101 CG36301– CG36306 CG36321–CG36323 CG36331–CG36354 CG36370–CG36381 CG36456...