HMRC manual changes: 30 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: BIM100190	Added guidance on income tax loss rules introduced by Finance Act 2015.
Capital Gains Manual	Archived: CG58750P CG58751–CG58791 CG72805–CG72810 CG72800P CG72850P CG72852–CG72890	Archived and merged guidance on disposals of land and ascertainable and unascertainable deferred consideration and cases where proceeds are lent back to the purchaser. The updated and merged guidance is now contained in CG72800 and CG72850.
Updated: CG40200SUBC CG40200P CG57800C CG58750 CG72800 CG72800C CG72830 CG72850...

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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: BIM100190	Added guidance on income tax loss rules introduced by Finance Act 2015.
Capital Gains Manual	Archived: CG58750P CG58751–CG58791 CG72805–CG72810 CG72800P CG72850P CG72852–CG72890	Archived and merged guidance on disposals of land and ascertainable and unascertainable deferred consideration and cases where proceeds are lent back to the purchaser. The updated and merged guidance is now contained in CG72800 and CG72850.
Updated: CG40200SUBC CG40200P CG57800C CG58750 CG72800 CG72800C CG72830 CG72850...