Weekly roundup of HMRC manual changes: 17 April 2023

Published on: 17 April 2023

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Article summary

17 April 2023 - 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

News

Guidance

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Corporation Tax

Carried-forward losses restriction

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Corporation Tax

What are connected companies for loan relationship purposes ― practical approach

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Gilts

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14 Jul 2020 11:48 | Produced by Tolley Read more

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