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HMRC internal manual

Corporate Intangibles Research and Development Manual

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HM Revenue & Customs
Updated
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Corporate Intangibles and Research & Development Manual: recent changes

Below are details of the amendments that were published on 05 July 2011 (see the update index for all updates)

Page Details of update
   
CIRD11070 Page updated following Upper Tribunal decision in Greenbank Holidays Ltd case
CIRD11680 Page updated following Upper Tribunal decision in Greenbank Holidays Ltd case
CIRD48290 Page updated following Upper Tribunal decision in Greenbank Holidays Ltd case