Weekly roundup of HMRC manual changes: 31 January 2022

Published on: 31 January 2022

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Specialist Tax Regulatory Materials

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31 January 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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Owner-Managed Businesses

Definition of a close company

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Trusts and Inheritance Tax

Gifts with reservation ― overview

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Corporation Tax

Overseas property businesses for companies

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