HMRC manual changes: 29 January 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	Updated: CG45550	Updated guidance on the interaction of the no gain/no loss rule with group share exchanges.
	Updated: CG53114	Added an example in relation to the operation of the intra-group rules where there are joint venture companies in a capital gains group.
	Updated: CG16780	Updated guidance on rebasing elections under TCGA 1992 s 35 in relation to the first relevant disposal.
	Updated: CG38520	Updated guidance on Tainting Group share exchanges.
Corporate Intangibles Research and Development Manual	Added: CIRD98650 ...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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	Updated: CG45550	Updated guidance on the interaction of the no gain/no loss rule with group share exchanges.
	Updated: CG53114	Added an example in relation to the operation of the intra-group rules where there are joint venture companies in a capital gains group.
	Updated: CG16780	Updated guidance on rebasing elections under TCGA 1992 s 35 in relation to the first relevant disposal.
	Updated: CG38520	Updated guidance on Tainting Group share exchanges.
Corporate Intangibles Research and Development Manual	Added: CIRD98650 ...