HMRC manual changes: 20 November 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	Updated: CG60310	Updated Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief page.
Company Taxation Manual	Archived: CTM48910–CTM48972	Archived guidance on tax elected funds (TEFs) as the guidance is now contained in the Investment Funds Manual.
Corporate Intangibles Research And Development Manual	Added: CIRD11655	Added guidance on assets within CTA 2009 Part 8 that are acquired on or after 1 July 2020.
	Updated: CIRD10105 CIRD10110 CIRD10115 CIRD11505 CIRD11520 CIRD11600...

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.

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	Updated: CG60310	Updated Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief page.
Company Taxation Manual	Archived: CTM48910–CTM48972	Archived guidance on tax elected funds (TEFs) as the guidance is now contained in the Investment Funds Manual.
Corporate Intangibles Research And Development Manual	Added: CIRD11655	Added guidance on assets within CTA 2009 Part 8 that are acquired on or after 1 July 2020.
	Updated: CIRD10105 CIRD10110 CIRD10115 CIRD11505 CIRD11520 CIRD11600...