FTT rejects taxpayers’ claims for entrepreneurs’ relief (Moffat and another v HMRC)
Tax analysis: In Moffat, the First-tier Tax Tribunal (FTT) held that the taxpayers’ claims for ...
This Overview summarises the circumstances in which the post-transaction reporting obligations known as the international movement of capital rules (which replaced the Treasury Consent rules) are imposed on a UK company under Schedule 17 to the Finance Act 2009.
Whenever:
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