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HMRC manual changes: 5 March 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 
Company Taxation Manual Updated: CTM61655 Updated close companies guidance on releasing or writing-off of loan or advance made to a participator.



 
Corporate Finance Manual Updated: CFM14010 Updated overview of the legal and regulatory framework of corporate finance to remove the statement: ‘how to regulate the financial sector is currently a subject of some debate and it is possible that the framework described in this section may be subject to change’.



 
Double Taxation Relief Manual Updated: DT3850 DT5050 DT10154 DT15402 DT15602 Updated guidance to make date...

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