HMRC manual changes: 8 January 2021

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

Manual	Page	Comments
Business Leasing Manual	Added: BLM52000–BLM52040	Added guidance on IFRS 16 and leases in relation to the spreading rules.
Capital Gains Manual	Updated: CG16880	Added guidance on the valuation of shares following no gain/no loss transfers (originally published as Statement of Practice 5 of 1989).
	Updated: CG51642	Updated guidance on share identification for corporation tax and the election for pooling to state that the time limit will be extended as appropriate where a degrouping charge arises under TCGA 1992 s 179.
Double Taxation Relief Manual	Updated: DT3404 DT5253 DT5450–DT5452 DT5907–DT5910 DT6703–DT6706 DT7258–DT7265 DT15400–DT15403 DT15600–DT15603...

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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
Business Leasing Manual	Added: BLM52000–BLM52040	Added guidance on IFRS 16 and leases in relation to the spreading rules.
Capital Gains Manual	Updated: CG16880	Added guidance on the valuation of shares following no gain/no loss transfers (originally published as Statement of Practice 5 of 1989).
	Updated: CG51642	Updated guidance on share identification for corporation tax and the election for pooling to state that the time limit will be extended as appropriate where a degrouping charge arises under TCGA 1992 s 179.
Double Taxation Relief Manual	Updated: DT3404 DT5253 DT5450–DT5452 DT5907–DT5910 DT6703–DT6706 DT7258–DT7265 DT15400–DT15403 DT15600–DT15603...

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.

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