HMRC manual changes: 26 March 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: CA23153	Updated guidance on first year allowances for expenditure on cars with low carbon dioxide emissions for expenditure incurred from April 2021 to 31 March
Capital Gains Manual	Added: CG73996A–CG73999P	Added guidance on UK property rich collective investment vehicles including in relation to: the scope of the rules and definitions the interaction with other TCGA 1992 provisions transparency elections exemption elections corporate feeder vehicles wholly owned by institutional investors and genuine diversity of...

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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: CA23153	Updated guidance on first year allowances for expenditure on cars with low carbon dioxide emissions for expenditure incurred from April 2021 to 31 March
Capital Gains Manual	Added: CG73996A–CG73999P	Added guidance on UK property rich collective investment vehicles including in relation to: the scope of the rules and definitions the interaction with other TCGA 1992 provisions transparency elections exemption elections corporate feeder vehicles wholly owned by institutional investors and genuine diversity of...