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HMRC manual changes: 16 October 2020

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16 October 2020
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  

 

Direct taxes   

Manual  Page  Comments 
Business Income Manual Updated: BIM60515 Updated guidance to state that where a challenge is being considered under the transactions in UK land legislation approval should first be sought from Paul Boyle.



 
Corporate Intangibles Research and Development Manual Updated: CIRD81470 Updated guidance to state that in some cases the SME company may be able to make a claim under the Research and Development Expenditure Credit Scheme (CTA 2009 ss 104C-104E).



 
Company Taxation Manual Updated: CTM61505 Updated example on the rate of tax to be applied under CTA 2010 s 455 in relation to...
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McCann Media Ltd v HMRC
16 April 2024
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