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The clauses for Finance Bill 2017 to 2018 have been published in draft.
Implementation of the Government’s previously announced decision to restrict the scope of the Bank Levy to UK balance sheets from 2021.
The Government is introducing an exemption from withholding tax for UK source interest on debt traded on a multilateral trading facility.
The draft clauses provide additional clarity over certain aspects of the taxation of partnerships.
Following the release of Finance (No.2) Bill 2017on 8 September, we take a look at some of the changes.
This week’s article looks at the treatment under the CIR rules of amounts recognised in respect of intangible fixed assets.
HMRC have published their Transfer Pricing and Diverted Profits Tax statistics for 2016/17 showing a massive increase in tax adjustments.
HMRC have published a consultation on their process for risk profiling large businesses.
A round up of other news this week.