HMRC manual changes: 11 November 2022

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: BIM20103	Update to the guidance on the importance of risk in determining whether a business is trading. Reference added to the decision of the Court of Appeal in Eclipse Film Partners No 35 LLP v HMRC [2015] EWCA Civ 95 that the existence of risk is indicative of trading activity but is not essential or determinative.
Corporate Intangibles Research And Development Manual	Updated: CIRD00501	Update to the ‘introduction to manual’ pages sign-posting the location of the (existing) guidance on Research and Development Expenditure Credit.
	Updated: CIRD00520	Update to the list of abbreviations...

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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: BIM20103	Update to the guidance on the importance of risk in determining whether a business is trading. Reference added to the decision of the Court of Appeal in Eclipse Film Partners No 35 LLP v HMRC [2015] EWCA Civ 95 that the existence of risk is indicative of trading activity but is not essential or determinative.
Corporate Intangibles Research And Development Manual	Updated: CIRD00501	Update to the ‘introduction to manual’ pages sign-posting the location of the (existing) guidance on Research and Development Expenditure Credit.
	Updated: CIRD00520	Update to the list of abbreviations...