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HMRC manual changes: 30 April 2021

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: CA23088 Updated guidance on restrictions on the Annual Investment Allowance in relation to where a group of companies are under common control.
 
Capital Gains Manual
 
Added: CG65960 Added guidance on the refusal of claims in relation to losses on loans to traders.
  Added: CGUPDATE001
 
A number of historical summaries of pages updated in the Capital Gains Manual between 2011 and 2015 were published this week.
 
  Archived: CG16453 CG31411 CG33410 CG33501 CG34390–CG34413 CG34790 CG34870 CG71351–CG71357 CG76740 CG76747 CG76748 ...

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