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HMRC manual changes: 27 July 2020

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27 July 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: BIM45180 BIM48000
  		Updated guidance on relief for gifts of medical supplies and equipment by companies and crisis-driven changes to trading activities in relation to qualifying as trading stock under CTA 2009 s 107.


 
Capital Gains Manual Archived: CG72601 CG72603–CG72609 CG72621–CG72622 CG72624–CG72625 CG72640 CG72651 CG72661–CG72663
  		Archived and merged guidance on development value. Merged guidance is now at CG72600 CG72602 CG72650 CG72660 (see below).


 Updated: CG72600 CG72602 CG72650 CG72660 The manual has been updated to state that the detailed guidance...
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