This page lists recent developments in this volume of Tax Reporter and provides links to the relevant updated commentary. All commentary has been updated for the FA 2019 consolidation of TCGA 1992, Pt. 1.

¶503-300: Commentary updated for prospective changes to EEIGs following the end of the implementation period for withdrawal from the EU (changes effective 31 December 2020).

¶508-650: New commentary paragraph added for CGT treatment of cryptoassets (HMRC guidance published 1 November 2019).

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