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HMRC internal manual

Business Income Manual

Business Income Manual: recent changes

Below are details of the amendments that were published on 10 June 2011 (see the update index for all updates)

Page Details of update
BIM75761, BIM75762  Updated to explain the new anti-avoidance measures of ITA07/S74ZA.
BIM72601, BIM72605, BIM72615, BIM72625, BIM72640  Updated to link to the new guidance on ITA07/S74ZA at BIM75761 and BIM75762.
BIM75765, BIM75766, BIM75769  Updated to reflect the repeal of S74B and the over-arching anti-avoidance provision in S74ZA for losses from arrangements entered into on or after 19/10/2009.
BIM75740 Updated to include a link to the “signposts” suggesting contrived trading losses.