
CIOT Spring Budget 2023 Representations
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on...
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on...
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) ...
HMRC’s Mid-Sized Business (MSB) Customer Support Team HMRC’s MSB Customer Support Team can offer support to b...
HMRC have reviewed data, including from the Land Registry, and have identified non-resident corporate owners o...
In a consultation published by HMRC on improving the data HMRC collect (see tinyurl.com/46wba7w4), six ar ...
The consultation is aimed at all those with an interest in the resolution of civil disputes in England and Wal...
CIOT, LITRG and ATT have responded to HMRC’s recent call for evidence on Income tax self-assessment registrati...
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing na...
For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a conditio...
At Budget 2021, the government announced that it would implement the OECD’s ‘Model Mandatory Disclosure Rules ...