Company Tax
HMRC Briefs issued on or after 1 January 2007 in respect of Company Tax will be listed in this area.
Revenue & Customs Brief 55/08 - issued 14 November
2008
This Brief announces a change of HMRC interpretation which will apply where a company's SME status alters on or after 1 December 2008.
Revenue & Customs Brief 47/08 - issued 26 September
2008
This brief explains that deduction of tax at source is not required where
interest on a security is treated as a distribution.
Revenue & Customs Brief 33/08 - issued 28 July
2008
This Brief explains our approach to the application of paragraph 2 of Schedule
9 Finance Act (FA) 1996 in cases involving late-paid interest between connected
companies.
Revenue & Customs Brief 26/08 - issued 16 May
2008
This Brief gives details of an article: Paying tax deducted from interest
that is paid by funding bond.
Revenue & Customs Brief 21/08 - issued on 7
April 2008
This Brief gives details of an article: Eurobonds and deduction of tax.
Revenue & Customs Brief 20/08 - issued
01 April 2008
This brief gives details of an article: Extension of non-statutory clearances
service for HM Revenue and Customs (HMRC) business customers.
Revenue & Customs Brief 19/08 - issued 01
April 2008
This Brief gives details of an article: New penalties for errors in returns
and documents.
Revenue & Customs Brief 12/08 - issued 27 February
2008
This Brief gives details of an article : The draft Corporation Tax Bill
Revenue & Customs Brief 10/08 - issued 26 February
2008
This Brief gives details of an article:Changes to the Corporation Tax rules
on 'forex matching'.
Revenue & Customs Brief 04/08 - issued 12 February
2008
This Brief gives details of an article:Tonnage Tax - Registration of ships
in Member States.
Revenue & Customs Brief 70/07 - issued 26 November
2007
This Brief gives details of an article: Research & Development (R&D) Tax
Relief - Claims time limit change.
Revenue & Customs Brief 54/07 - issued 3 August
2007
This Brief gives details of an article :Meaning of Ordinary Share Capital.
Revenue & Customs Brief 44/07 - issued 11 June
2007
This Brief gives details of an article: Litigation & Settlements strategy
(LSS).
Revenue & Customs Brief 40/07 - issued May
24 2007
This Brief gives details of an article: Oversea leasing - sections 109 and
110 Capital Allowances Act 2001 - leases entered into before 1 April 2006.
Revenue & Customs Brief 22/07 - issued March
12 2007
This Brief gives details of an article concerning: Elections under regulation
6(3A) of the Disregard Regulations: some gudance for companies.
