Direct taxes
Manual | Page | Comments |
---|---|---|
Business Income Manual | Added: BIM44414 | New guidance and examples on the tax deductibility of payments in excess of fair value made by employers on the cancellation of share options in the context of employee share schemes. |
Corporate Finance Manual | Added: CFM96271 CFM96656 and CFM99200 | New pages have been added relating to the corporate interest restriction (CIR) rules covering: the treatment of payments between group companies in relation to the allocation of amounts disallowed under the CIR rules; an explanation of CIR calculation adjustments to be made (in some circumstances) in respect of employee share schemes; and guidance and ... |
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Direct taxes
Manual | Page | Comments |
---|---|---|
Business Income Manual | Added: BIM44414 | New guidance and examples on the tax deductibility of payments in excess of fair value made by employers on the cancellation of share options in the context of employee share schemes. |
Corporate Finance Manual | Added: CFM96271 CFM96656 and CFM99200 | New pages have been added relating to the corporate interest restriction (CIR) rules covering: the treatment of payments between group companies in relation to the allocation of amounts disallowed under the CIR rules; an explanation of CIR calculation adjustments to be made (in some circumstances) in respect of employee share schemes; and guidance and ... |
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: