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Latest Developments in HMRC Tax Manuals · Animation Production Company Manual · Appeals reviews and tribunals guidance · Apprenticeship Levy Manual · ATA/CPD Guidance consulted. CG Manual paragraph. Statutory references. Other HMRC guidance. Other sources. 9. Inferences of fact etc. Inferences of fact or argument.Added: CG–APP1816 December 2021New chapter added with guidance for individuals, trustees, PRs and agents using HMRC's online service to report and pay CGT