HMRC manual changes: 22 January 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: CG45550	Updated Group share exchanges with content on interaction with the no gain/no loss rule.
Trusts Settlements and Estates Manual	Updated: TSEM3024 TSEM8365 and TSEM9805	Updated examples in Trust income and gains: the charge on trustees and Trust management expenses: IIP trusts and updated Property held jointly by married couples or civil partners: Overview.

Manual	Page	Comments
International Exchange Of Information Manual	Archived: IEIM524010 IEIM524200	Archived guidance on taxpayers whose information should be exchanged under the DAC and BEPs Action 5...

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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: CG45550	Updated Group share exchanges with content on interaction with the no gain/no loss rule.
Trusts Settlements and Estates Manual	Updated: TSEM3024 TSEM8365 and TSEM9805	Updated examples in Trust income and gains: the charge on trustees and Trust management expenses: IIP trusts and updated Property held jointly by married couples or civil partners: Overview.

Manual	Page	Comments
International Exchange Of Information Manual	Archived: IEIM524010 IEIM524200	Archived guidance on taxpayers whose information should be exchanged under the DAC and BEPs Action 5...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: