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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Business Income Manual: recent changes

Below are details of the amendments that were published on 25 February 2011 (see the update index for all updates)

Section Details of update
   
BIM50620 Page on the tax treatment of athletes’ expenses updated and extended
BIM75205 Clarification of the period during which trade losses can be claimed