HMRC manual update: 6 February 2020

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Changes to HMRC manuals this week include:

Manual

Page(s) and date of change

Comments

Corporate Finance Manual

Updated: CFM37840 CFM37850 CFM37870 (28 January 2020)

Rewritten guidance on hybrid capital instruments in relation to: the definition of hybrid capital instrument for tax purposes tax provisions and interaction with other rules.

Capital Gains Manual

Updated: CG26810 (28 January 2020)

Updated guidance on the interaction of the non-resident capital gains tax (NRCGT) rules with TCGA 1992 s...

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© Copyright LexisNexis 2024. All rights reserved.

Changes to HMRC manuals this week include:

Manual

Page(s) and date of change

Comments

Corporate Finance Manual

Updated: CFM37840 CFM37850 CFM37870 (28 January 2020)

Rewritten guidance on hybrid capital instruments in relation to: the definition of hybrid capital instrument for tax purposes tax provisions and interaction with other rules.

Capital Gains Manual

Updated: CG26810 (28 January 2020)

Updated guidance on the interaction of the non-resident capital gains tax (NRCGT) rules with TCGA 1992 s...

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:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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