ณษศหำฐา๔

Tax News

HMRC Worldwide Disclosure Facility penalty assessments

Published on: 07 September 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has provided an update regarding penalty assessments in relation to protective assessments issued earlier this year on Worldwide Disclosure Facility (WDF) cases.

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

Popular Articles

Reverse charge โ€• buying in services from outside the UK

Reverse charge โ€• buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services โ€• overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Corporate interest restriction โ€• administrative aspects

Corporate interest restriction โ€• administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more Read more

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more