The issue Non-UK resident individuals can choose for their UK sourced investment income, including dividends and interest, to be disregarded for…Read more
The issue Many of you will know about the CTA 2010 section 455 charge which kicks in when a company has…Read more
The issue Company distributions are subject to income tax. They have special rates and from 6 April 2022 these rates will…Read more
The issue Transactions in securities legislation (TISL) is what HMRC uses to combat capital transactions where they think that a shareholder…Read more
The issue Attentive readers of Tax Bites may notice that this is a very similar Tax Bite to the one issued…Read more
The issue On 20 July 2021, the government announced a consultation (with draft legislation) for reforming the basis period system for…Read more
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