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HMRC manual update: 6 March 2020

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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: 
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