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: 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.
Administration
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.
Direct taxes
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.
Administration
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:
