HMRC published new draft guidance to be included in its International Manual, following discussions at its Business Tax Forum, on the situations
HMRC published new draft guidance to be included in its International Manual following discussions at its Business Tax Forum on the situations in which HMRC will not usually review a company's residence status. HMRC provided eight examples of such situations but pointed out that it reserved the right to enquire into any case where arrangements appear to have been made to exploit the examples ‘by for example creating the form of compliance without the substance’.
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HMRC published new draft guidance to be included in its International Manual, following discussions at its Business Tax Forum, on the situations
HMRC published new draft guidance to be included in its International Manual following discussions at its Business Tax Forum on the situations in which HMRC will not usually review a company's residence status. HMRC provided eight examples of such situations but pointed out that it reserved the right to enquire into any case where arrangements appear to have been made to exploit the examples ‘by for example creating the form of compliance without the substance’.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
