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: CG34700C
Reorganisation of Trusts where settlor can benefit pages.
Archived: CG34740P, CG34850P, CG34950P and CG35000P
Indirect taxes
Manual
Page
Comments
Stamp Duty Land Tax Manual
Added: SDLTM61500–SDLTM61510
New page and example of Processing: Letters of authority added.
Stamp Taxes on Shares Manual
Updated: STSM021190, STSM077030
Updated guidance on the application of stamp duty to block transfers.
VAT Government And Public Bodies Manual
Updated: VATGPB9720, VATGPB9650
Updated guidance on the bodies included in the VAT refund scheme in section 33E of the VAT Act 1994 and contracted out services in relation to government departments and health authorities.
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: CG34700C
Reorganisation of Trusts where settlor can benefit pages.
Archived: CG34740P, CG34850P, CG34950P and CG35000P
Indirect taxes
Manual
Page
Comments
Stamp Duty Land Tax Manual
Added: SDLTM61500–SDLTM61510
New page and example of Processing: Letters of authority added.
Stamp Taxes on Shares Manual
Updated: STSM021190, STSM077030
Updated guidance on the application of stamp duty to block transfers.
VAT Government And Public Bodies Manual
Updated: VATGPB9720, VATGPB9650
Updated guidance on the bodies included in the VAT refund scheme in section 33E of the VAT Act 1994 and contracted out services in relation to government departments and health authorities.
