HMRC manual changes: 13 May 2020

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

Manual	Page	Comments
Capital Gains Manual	Archived: CG33281—CG33282 CG33290—CG33297 CG33300—CG33305 CG33320—CG33334 CG33371—CG33410 CG33523—CG33528 CG33551—CG33556 CG33920—CG33936 CG34301—CG34307 CG34322—CG34366 CG33810 CG33817 CG34331—CG34454 CG34471—CG34753 CG34770 CG34882 CG34890 —CG34913 CG34950—CG35024 CG35200—CG35420 CG35505—CG35550 CG35710—CG35750 CG36020—CG36101 CG36301—CG36331	Archived guidance on: · trusts and settlements · separate settlements · marriage settlements and additions to settlements · residence of trustees · disposals by trustees · demergers · bare trusts. Restructured guidance on: · disposals by trustees · bare trusts · trusts where settlor can benefit · tax rates and assessment and procedures · trusts with vulnerable beneficiaries. · gifts in settlement. · gifts to employee trusts. · ...

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

Manual	Page	Comments
Capital Gains Manual	Archived: CG33281—CG33282 CG33290—CG33297 CG33300—CG33305 CG33320—CG33334 CG33371—CG33410 CG33523—CG33528 CG33551—CG33556 CG33920—CG33936 CG34301—CG34307 CG34322—CG34366 CG33810 CG33817 CG34331—CG34454 CG34471—CG34753 CG34770 CG34882 CG34890 —CG34913 CG34950—CG35024 CG35200—CG35420 CG35505—CG35550 CG35710—CG35750 CG36020—CG36101 CG36301—CG36331	Archived guidance on: · trusts and settlements · separate settlements · marriage settlements and additions to settlements · residence of trustees · disposals by trustees · demergers · bare trusts. Restructured guidance on: · disposals by trustees · bare trusts · trusts where settlor can benefit · tax rates and assessment and procedures · trusts with vulnerable beneficiaries. · gifts in settlement. · gifts to employee trusts. · ...