HMRC manual update: 2 June 2020

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Company Taxation Manual	Updated: CTM06065	Updated guidance on transferring a trade to a company in common ownership and terminal losses and added references to CTA 2010 ss 27 and 45F.
Employment Income Manual	Added: EIM71341	Added guidance on the rates of allowances paid in connection with the Federation of Master Builders.
	Updated: EIM44105	Updated guidance on payments and benefits connected with taxable cars vans and exempt heavy good vehicles to refer to tax year 2019–20 onwards.
International Manual	Added: INTM630000—INTM630560	Added guidance on royalty withholding covering: anti treaty shopping rules definition of a royalty UK source and interaction with diverted profits tax.
Inheritance Tax Manual...

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This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Manual	Page	Comments
Company Taxation Manual	Updated: CTM06065	Updated guidance on transferring a trade to a company in common ownership and terminal losses and added references to CTA 2010 ss 27 and 45F.
Employment Income Manual	Added: EIM71341	Added guidance on the rates of allowances paid in connection with the Federation of Master Builders.
	Updated: EIM44105	Updated guidance on payments and benefits connected with taxable cars vans and exempt heavy good vehicles to refer to tax year 2019–20 onwards.
International Manual	Added: INTM630000—INTM630560	Added guidance on royalty withholding covering: anti treaty shopping rules definition of a royalty UK source and interaction with diverted profits tax.
Inheritance Tax Manual...