HMRC manual changes: 8 October 2021

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

Manual	Page	Comments
Corporate Intangibles Research And Development Manual	Updated: CIRD47000 CIRD40250 CIRD42100 CIRD42040	Content added on advance clearance applications for company reconstructions involving intangible fixed assets who applies the fact that clearances apply only to the ‘genuine commercial transaction requirement’ and when HMRC is not bound by them Content added on tax-neutral intra-group transfers of intangible assets to cover exclusion for assets used for the purposes of a foreign PE where election under CTA 2009 s 18A has effect for the transferor. Deletion of commentary on situation where one group company grants another a licence to exploit a patent for a lump sum. Content...

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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
Corporate Intangibles Research And Development Manual	Updated: CIRD47000 CIRD40250 CIRD42100 CIRD42040	Content added on advance clearance applications for company reconstructions involving intangible fixed assets who applies the fact that clearances apply only to the ‘genuine commercial transaction requirement’ and when HMRC is not bound by them Content added on tax-neutral intra-group transfers of intangible assets to cover exclusion for assets used for the purposes of a foreign PE where election under CTA 2009 s 18A has effect for the transferor. Deletion of commentary on situation where one group company grants another a licence to exploit a patent for a lump sum. Content...