HMRC manual changes: 23 June 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 Allowances Manual	Updated: CA23510	Paragraph added to plant and machinery guidance to clarify that small limousines should be treated as cars.
Capital Gains Manual	Updated: CG38660	The paragraph on occupier’s costs has been updated to reflect the potential treatment of payments as capital (rather than income) in some circumstances where trustees use capital to pay personal expenses of a beneficiary.
Company Taxation Manual	Updated: CTM82100	Example showing order of claims where group relief for carried-forward losses is sought amended to include further explanatory wording.
	Updated: CTM82190	Further explanatory wording...

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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 Allowances Manual	Updated: CA23510	Paragraph added to plant and machinery guidance to clarify that small limousines should be treated as cars.
Capital Gains Manual	Updated: CG38660	The paragraph on occupier’s costs has been updated to reflect the potential treatment of payments as capital (rather than income) in some circumstances where trustees use capital to pay personal expenses of a beneficiary.
Company Taxation Manual	Updated: CTM82100	Example showing order of claims where group relief for carried-forward losses is sought amended to include further explanatory wording.
	Updated: CTM82190	Further explanatory wording...