Table of contents
- Companies and corporation tax
- Review of the corporate intangible fixed assets regime
- HMRC updates Company Taxation Manual
- HMRC updates TV and video games manuals to reflect corporate loss reforms
- Taxes management and litigation
- Extension of time limits for assessments in offshore cases
- HMRC provides update on digital services
- HMRC updates appeals, reviews and tribunals guidance
- Tax appeal video hearing pilot launched
- HMRC publishes guidance on ‘reasonable care’
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Article summary
This week’s edition of Tax highlights includes: (1) a consultation on the corporate intangible fixed assets regime, (2) a consultation on the extension of time limits for assessments in offshore cases, and (3) a revised statement of practice on the mutual agreement procedure in double tax treaties.
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