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HMRC manual update: 2 June 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 
Company Taxation Manual Updated: CTM06065
Updated guidance on transferring a trade to a company in common ownership and terminal losses and added references to CTA 2010 ss 27 and 45F.

Employment Income Manual Added: EIM71341 Added guidance on the rates of allowances paid in connection with the Federation of Master Builders.

  Updated: EIM44105 Updated guidance on payments and benefits connected with taxable cars vans and exempt heavy good vehicles to refer to tax year 2019–20 onwards.

International Manual
Added: INTM630000—INTM630560
Added guidance on royalty withholding covering: anti treaty shopping rules ...

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