HMRC Stakeholder Digest - 31 August 2023 | Tolley

HMRC Stakeholder Digest - 31 August 2023

Published on: 04 September 2023

Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC’s Stakeholder Digest (31 August 2023) provides a round-up of recent news and updates.

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

News

Guidance

Popular Articles

Owner-Managed Businesses

Allowable deductions for employee-related expenses

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Relief for employee share schemes

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Corporation Tax

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more

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