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: CG65356
Updated example on private residence relief: separation divorce or dissolution of civil partnership: spouse or civil partner transferring interest.
Updated: CG70502
Updated content on Land: tenants in common to remove reference to land held on ‘a trust for sale’.
Company Taxation Manual
Archived: CTM48810–CTM48819
Archived guidance on property authorised investment funds (PAIFs): introduction and conditions of membership to the regime. This guidance is now in the Investment Funds Manual.
Debt Management and Banking Manual
Updated: DMBM618100 DMBM618355
Updated guidance and new examples on collecting self assessment debts through...
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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: CG65356
Updated example on private residence relief: separation divorce or dissolution of civil partnership: spouse or civil partner transferring interest.
Updated: CG70502
Updated content on Land: tenants in common to remove reference to land held on ‘a trust for sale’.
Company Taxation Manual
Archived: CTM48810–CTM48819
Archived guidance on property authorised investment funds (PAIFs): introduction and conditions of membership to the regime. This guidance is now in the Investment Funds Manual.
Debt Management and Banking Manual
Updated: DMBM618100 DMBM618355
Updated guidance and new examples on collecting self assessment debts through...
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:
