Market leading insight for tax experts
View online issue

HMRC manual update: 6 March 2020


ManualPage(s) and date of changeComments
Business Income ManualUpdated: BIM42140 (25 February 2020)Updated questions for considering whether expenditure should be disallowed on ‘wholly and exclusively’ grounds in situations where the transfer pricing rules would otherwise apply.
Updated: BIM47730 (28 February 2020)Updated guidance on hire car periods beginning on or after April 2009 to change the detail on CO2 emissions.
Capital Gains ManualUpdated: 

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top