Market leading insight for tax experts
View online issue

HMRC manual changes: 30 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 
Corporate Finance Manual Updated: CFM44050 and CFM44070 Minor amendment to the guidance on deemed loan relationships in the context of alternative finance to clarify that
·         diminishing shared ownership arrangements for the purposes of CTA 2009 s 504 can be entered into with a ‘regulated home purchase plan provider or can include a ‘regulated electronic system facilitated arrangement’ and
·         purchase and resale arrangements for the purposes of CTA 2009 s 503 can include a ‘regulated electronic system facilitated arrangement’.
  Added: CFM44035 Guidance added on the definitions of ‘regulated electronic system facilitated arrangement’...

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.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top