HMRC manual changes: 17 September 2021

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

Manual	Page	Comments
Capital Allowances Manual	Updated: CA11520 and CA11520	Updated definition of dwelling house by adding the meaning of dwelling for assured tenancy allowances and updated example.
	Updated: CA32402	IBAs: meaning of hotel and proprietor’s domestic accommodation. Updated to link to more detailed guidance contained elsewhere in the manual and remove guidance on the same topic from the particular page.
Inheritance Tax Manual	Added: IHTMUPDATE001	New page added linking to Manual updates from 2011 to 2015.
Investment Funds Manual	Updated: IFM37420 and IFM37270...

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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 Allowances Manual	Updated: CA11520 and CA11520	Updated definition of dwelling house by adding the meaning of dwelling for assured tenancy allowances and updated example.
	Updated: CA32402	IBAs: meaning of hotel and proprietor’s domestic accommodation. Updated to link to more detailed guidance contained elsewhere in the manual and remove guidance on the same topic from the particular page.
Inheritance Tax Manual	Added: IHTMUPDATE001	New page added linking to Manual updates from 2011 to 2015.
Investment Funds Manual	Updated: IFM37420 and IFM37270...

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:

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.

CASES

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IN BRIEF

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