HMRC has published a tax information and impact note on amendments to the worldwide debt cap provisions, following the implementation of the new UK GAAP, to ensure changes to accounting standards do not create unintended additional corporation tax liabilities. See www.bit.ly/1HIms3k.
HMRC has published a tax information and impact note on amendments to the worldwide debt cap provisions, following the implementation of the new UK GAAP, to ensure changes to accounting standards do not create unintended additional corporation tax liabilities. See www.bit.ly/1HIms3k.
