HMRC manual update: 6 March 2020

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Changes to HMRC manuals this week.

Manual

Page(s) and date of change

Comments

Business Income Manual

Updated: 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 Manual

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© Copyright LexisNexis 2024. All rights reserved.

Changes to HMRC manuals this week.

Manual

Page(s) and date of change

Comments

Business Income Manual

Updated: 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 Manual

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

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