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HMRC manual update: 20 July 2020

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: CG13140 CG32260 CG59517 CG59520 CG57691 CG57842 Updated guidance on share valuations to remove references to Form CG29—a request should instead be made to Shares and Assets Valuation.
Updated guidance on determining whether quoted shares are of negligible value.



 
 Updated: CG59514 Updated guidance on share valuations to remove references to Form CG29—a request should instead be made to Shares and Assets Valuation.



 
 Updated: CG60310 Updated guidance on claiming roll-over relief to add information on partial reinvestment.



 
Company Taxation Manual Updated:

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