HMRC manual changes: 23 August 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	Archived: CG53421	Content on Securities: debts: definition of debt on a security in section 251(1) of the Taxation of Chargeable Gains Act 1992 merged.
	Updated: CG53420
Company Taxation Manual	Archived: CTM48800 CTM48870–CTM48877 CTM48880–CTM48882	Archived guidance on property authorised investment funds (PAIFs) which is now included in the Investment Funds Manual.
Corporate Intangibles Research And Development Manual	Updated: CIRD81900	Note added to highlight that a couple of the entries listed in the BEIS guidelines on the conditions to be satisfied for R&D tax relief are now out of date.
Double Taxation Manual	Archived:...

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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	Archived: CG53421	Content on Securities: debts: definition of debt on a security in section 251(1) of the Taxation of Chargeable Gains Act 1992 merged.
	Updated: CG53420
Company Taxation Manual	Archived: CTM48800 CTM48870–CTM48877 CTM48880–CTM48882	Archived guidance on property authorised investment funds (PAIFs) which is now included in the Investment Funds Manual.
Corporate Intangibles Research And Development Manual	Updated: CIRD81900	Note added to highlight that a couple of the entries listed in the BEIS guidelines on the conditions to be satisfied for R&D tax relief are now out of date.
Double Taxation Manual	Archived:...