updates to HMRC's International Manual including on the controlled foreign companies’ rules in effect since 1 January 2013 and changes limiting double taxation relief for non-trading credits on loan relationships (see www.bit.ly/1EZn3Nx);
updated disclosure of tax avoidance schemes list (withdrawal of scheme reference numbers);
updated HMRC guidance on seeking non-statutory VAT clearances; and
minutes from HMRC’s working group meetings on Modernising the taxation of corporate debt and derivative contracts (see www.bit.ly/1R2IkNH).
updates to HMRC's International Manual including on the controlled foreign companies’ rules in effect since 1 January 2013 and changes limiting double taxation relief for non-trading credits on loan relationships (see www.bit.ly/1EZn3Nx);
updated disclosure of tax avoidance schemes list (withdrawal of scheme reference numbers);
updated HMRC guidance on seeking non-statutory VAT clearances; and
minutes from HMRC’s working group meetings on Modernising the taxation of corporate debt and derivative contracts (see www.bit.ly/1R2IkNH).