News Tag Results for "legislation"

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Autumn Budget 2018 - Non residents - Taxing gains made by non-residents on UK immovable

The scope of the UK's taxation of gains accruing to non-UK residents is to be extended to include gains on disposals of interests in non-residential UK property. The charge on gains on disposal... more


Corporate capital loss restriction

The government will legislate in the Finance Bill 2019/20 to restrict companies’ use of carried-forward capital losses to 50% of capital gains from 1 April 2020. The provisions will include a... more


Q. My company borrowed money from another private company

Q. My company borrowed money from another private company, but the loan has now been written off because the lender company has been dissolved. What are the tax implications of this write-off? ... more


Voluntary tax returns

Historically HMRC have exercised discretionary collection and management powers to accept and treat voluntary income and corporation tax self-assessment returns received on the same basis as tax re... more