Weekly roundup of HMRC manual changes: 8 March 2021

Published on: 08 March 2021

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Specialist Tax Regulatory Materials

Article summary

8 March 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

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

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Guidance

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Owner-Managed Businesses

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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Employment Tax

Incentives, awards and prizes

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Corporation Tax

Withholding tax

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14 Jul 2020 14:01 | Produced by Tolley Read more

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