Create ‘breathing space’ for section 455 charge

15th December 2023
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Any loans to participators (broadly shareholders) that are outstanding nine months after the year end will be subject to what is…

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Change in tax basis periods for the self-employed

23rd July 2021
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The issue On 20 July 2021, the government announced a consultation (with draft legislation) for reforming the basis period system for…

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