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: CG-APP18–180
Content on repayment where there has been an overpayment of the CGT on UK Property updated to remove references to bank details inputted into the service.
Updated: CG52631 and CG45732
Content on clearance procedure for share exchange and EMTD anti-avoidance withheld due to exemptions in the Freedom of Information Act 2000.
International Manual
Updated: INTM503060
Replaced reference to manual page INTM432040 with INTM412050 for purposes of establishing whether arrangements fall within the definition of ‘series of transactions’.
Updated: INTM551065
Reorganised content and language tense updated to reflect that the Hybrid and Other ...
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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: CG-APP18–180
Content on repayment where there has been an overpayment of the CGT on UK Property updated to remove references to bank details inputted into the service.
Updated: CG52631 and CG45732
Content on clearance procedure for share exchange and EMTD anti-avoidance withheld due to exemptions in the Freedom of Information Act 2000.
International Manual
Updated: INTM503060
Replaced reference to manual page INTM432040 with INTM412050 for purposes of establishing whether arrangements fall within the definition of ‘series of transactions’.
Updated: INTM551065
Reorganised content and language tense updated to reflect that the Hybrid and Other ...
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:
