This page summarises recent developments relating to the Income tax – business profits commentary in In-Depth and provides links to the updated commentary.

¶206-500 and ¶208-060: Updated for the decision of the Court of Appeal in R & C Commrs v NCL Investments Ltd & Anor

¶202-825: HMRC guidance on changes to trading activities as a result of COVID-19

¶208-000: Wholly and exclusively rule and personal fitness expenditure (Osborne [2020] TC07851)

¶206-470: Commentary on the Self-employed Income Support Scheme (SEISS) has been updated for the announcement, on 2 November, that the third grant will be increased

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