HMRC manual changes: 27 July 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: BIM45180 BIM48000	Updated guidance on relief for gifts of medical supplies and equipment by companies and crisis-driven changes to trading activities in relation to qualifying as trading stock under CTA 2009 s 107.
Capital Gains Manual	Archived: CG72601 CG72603–CG72609 CG72621–CG72622 CG72624–CG72625 CG72640 CG72651 CG72661–CG72663	Archived and merged guidance on development value. Merged guidance is now at CG72600 CG72602 CG72650 CG72660 (see below).
	Updated: CG72600 CG72602 CG72650 CG72660	The manual has been updated to state that the detailed guidance...

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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: BIM45180 BIM48000	Updated guidance on relief for gifts of medical supplies and equipment by companies and crisis-driven changes to trading activities in relation to qualifying as trading stock under CTA 2009 s 107.
Capital Gains Manual	Archived: CG72601 CG72603–CG72609 CG72621–CG72622 CG72624–CG72625 CG72640 CG72651 CG72661–CG72663	Archived and merged guidance on development value. Merged guidance is now at CG72600 CG72602 CG72650 CG72660 (see below).
	Updated: CG72600 CG72602 CG72650 CG72660	The manual has been updated to state that the detailed guidance...