HMRC manual changes: 16 October 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Income Manual	Updated: BIM60515	Updated guidance to state that where a challenge is being considered under the transactions in UK land legislation approval should first be sought from Paul Boyle.
Corporate Intangibles Research and Development Manual	Updated: CIRD81470	Updated guidance to state that in some cases the SME company may be able to make a claim under the Research and Development Expenditure Credit Scheme (CTA 2009 ss 104C-104E).
Company Taxation Manual	Updated: CTM61505	Updated example on the rate of tax to be applied under CTA 2010 s 455 in relation to...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Business Income Manual	Updated: BIM60515	Updated guidance to state that where a challenge is being considered under the transactions in UK land legislation approval should first be sought from Paul Boyle.
Corporate Intangibles Research and Development Manual	Updated: CIRD81470	Updated guidance to state that in some cases the SME company may be able to make a claim under the Research and Development Expenditure Credit Scheme (CTA 2009 ss 104C-104E).
Company Taxation Manual	Updated: CTM61505	Updated example on the rate of tax to be applied under CTA 2010 s 455 in relation to...