HMRC Stakeholder Digest: 25 May 2023

Published on: 30 May 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC’s Stakeholder Digest (25 May 2023) provides a round-up of recent news and updates.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Corporation Tax

Group relief for carried-forward losses

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Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

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Owner-Managed Businesses

First year allowances

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14 Jul 2020 11:41 | Produced by Tolley Read more

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