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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 23 August 2012 (see the update index for all updates)

Page Details of update
BIM40164 Updated to report the decision of the FTT in Shop Direct v HMRC
BIM50160 Removal of two examples on the subject of what allowable deductions can be claimed in respect of expenditure on clothing. These examples were no longer consistent with case law.
BIM62200 To reflect legislation changes