HMRC manual changes: 21 April 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 Gains Manual	Updated: CG73997M CG73998V Archived: CG73999P	Link added to revised guidance on the genuine diversity of ownership condition in the Investment Funds Manual at IFM17000 (replacing the previous capital gains guidance at CG73999P).
	Updated: CG14805	Example added to illustrate how the four-year time limit for making a claim under TCGA 1992 s 49 for an adjustment for a contingent liability only starts to run when all of the conditions for making the claim have been satisfied. Those conditions are that the contingent liability becomes enforceable and is being or has been enforced.

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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 Gains Manual	Updated: CG73997M CG73998V Archived: CG73999P	Link added to revised guidance on the genuine diversity of ownership condition in the Investment Funds Manual at IFM17000 (replacing the previous capital gains guidance at CG73999P).
	Updated: CG14805	Example added to illustrate how the four-year time limit for making a claim under TCGA 1992 s 49 for an adjustment for a contingent liability only starts to run when all of the conditions for making the claim have been satisfied. Those conditions are that the contingent liability becomes enforceable and is being or has been enforced.