Weekly roundup of HMRC manual changes

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

Manual	Page	Comments
Capital Gains Manual	Updated: CG71007 CG71012 CG71016	Updated examples of calculating allowable expenditure and computation of gain in relation to the grant of short leases including sub-leases at a higher rent sub-letting of part of land and restrictions of capital loss.
	Updated: CG71141	Updated examples of calculating allowable expenditure and computation of gain in relation to the disposal of short leases including lease subject to a sub-lease not at a rack rent.
	Updated: CG-APP17	Wording for calculation of chargeable gains deductions allowance in the Draft guidance on ...

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

Manual	Page	Comments
Capital Gains Manual	Updated: CG71007 CG71012 CG71016	Updated examples of calculating allowable expenditure and computation of gain in relation to the grant of short leases including sub-leases at a higher rent sub-letting of part of land and restrictions of capital loss.
	Updated: CG71141	Updated examples of calculating allowable expenditure and computation of gain in relation to the disposal of short leases including lease subject to a sub-lease not at a rack rent.
	Updated: CG-APP17	Wording for calculation of chargeable gains deductions allowance in the Draft guidance on ...