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: CG66883 CG10100
Updated the second condition for relief available when gifting business assets from 6 April 2021.
Updated: CG65931
Added the 24 January 2019 date to the qualifying conditions of section 253(3) of the Taxation of Chargeable Gains Act 1992 (relief for loans to traders).
Company Taxation Manual
Updated: CTM01750
Added tax rate for 2021.
Investment Funds Manual
Added: IFM36550
Added guidance on tax distributions from funds.
Administration
Manual
Page
Comments
Compliance Handbook Manual
Updated: CH23530 CH23540
Amendments to the conditions that must...
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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: CG66883 CG10100
Updated the second condition for relief available when gifting business assets from 6 April 2021.
Updated: CG65931
Added the 24 January 2019 date to the qualifying conditions of section 253(3) of the Taxation of Chargeable Gains Act 1992 (relief for loans to traders).
Company Taxation Manual
Updated: CTM01750
Added tax rate for 2021.
Investment Funds Manual
Added: IFM36550
Added guidance on tax distributions from funds.
Administration
Manual
Page
Comments
Compliance Handbook Manual
Updated: CH23530 CH23540
Amendments to the conditions that must...
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:
