HMRC manual guidance: 26 February 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 Allowances Manual	Updated: CA23085	Updated example to refer to a company instead of an individual in relation to the annual investment allowance and chargeable periods that straddle a rate change.
Company Taxation Manual	Archived: CTM48725	Archived guidance on the genuine diversity of ownership condition and HMRC enquiry powers as it is now contained in the Investment Funds Manual.
Corporate Finance Manual	Updated: CFM23070	Updated guidance on recognition and derecognition of financial instruments to state that it applies to entities applying FRS 102 with an accounting...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Capital Allowances Manual	Updated: CA23085	Updated example to refer to a company instead of an individual in relation to the annual investment allowance and chargeable periods that straddle a rate change.
Company Taxation Manual	Archived: CTM48725	Archived guidance on the genuine diversity of ownership condition and HMRC enquiry powers as it is now contained in the Investment Funds Manual.
Corporate Finance Manual	Updated: CFM23070	Updated guidance on recognition and derecognition of financial instruments to state that it applies to entities applying FRS 102 with an accounting...