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HMRC manual update: 27 February 2020

ManualPage(s) and date of changeComments
Business Income ManualUpdated: BIM45901  BIM45190  BIM47090 (17 and 18 February 2020)Updated guidance on specific deductions for overseas taxes and relief for gifts of medical supplies and equipment by companies to clarify that claims and advice should now be submitted to Business Profits (not CTISA as was previously ...

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