Weekly roundup of HMRC manual changes: 13 December 2021

Published on: 14 December 2021

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Specialist Tax Regulatory Materials

Article summary

13 Decemebr 2021 - 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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Associated companies ― from 1 April 2023

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Real estate investment trusts (REITs)

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Indexation allowance and rebasing

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