BIM - Recent changes to this manual
Below are details of the amendments that were published on 10
August 2005 (see the
update index for all updates).
Please note that updates are made to the Internet copy of
manuals a week or so after they are made to the version on the
Inland Revenue internal Intranet.
| Section | Title and details of the update |
| BIM44640 | Specific deductions:
Employee benefit trusts: general purpose EBT contributions: timing
of deductions: FA89/S43: contributions made before 27 November
2002.
Revised to allow for settlement of the Dextra case in the House of Lords. |
| BIM55305 | Farming quotas: quota is
fixed capital asset.
Extended following the Terry case at the Special Commissioners. |
