The timescales over which inheritance tax in particular operates are such that public, and Parliamentary, attitudes can change significantly even though the relevant legislation may not actually have changed. The absence from the current proposals of any significant objective factors which migh...
“HMRC recognised this and in 2013 introduced disincorporation relief for small businesses. Essentially, it is a simplification of the rules allowing limited companies to look at their options and, if appropriate, return to or change to unincorporated status in a tax efficient manner. “For many ...
The timescales over which inheritance tax in particular operates are such that public, and Parliamentary, attitudes can change significantly even though the relevant legislation may not actually have changed. The absence from the current proposals of any significant objective factors which might effectively...
The broad policy underlying these rules was to change corporate behaviour through the promotion of greater transparency around a corporate’s approach to tax planning and risk. However, a review of the tax strategies published by corporates in a range of sectors indicates that, to date, the meas...
09/13 4/09/13 28/10/13 WT046 WT146 WT194 WT178 WT199 WT150 ADL service inconsistency and incompleteness The issue related specifically to coding change queries and Contact Centres have confirmed that they have provided additional guidance to their advisers on how to deal with these queries. ...