HMRC has published new guidance for businesses Repaying your business rates relief which opt to make repayments of business rates relief received in 2020–21. The guidance confirms the Government’s intention to legislate to ensure that repayments are treated as payments of business rates for tax deductibility purposes, and are treated as having been made in the original period to which they relate.
HMRC has published new guidance for businesses Repaying your business rates relief which opt to make repayments of business rates relief received in 2020–21. The guidance confirms the Government’s intention to legislate to ensure that repayments are treated as payments of business rates for tax deductibility purposes, and are treated as having been made in the original period to which they relate.
