The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
There are three main types of clearances available:
Statutory clearances are clearance procedures provided for in the legislation. There are a number of statutory clearances available. Some of these are dealt with regularly by tax advisers and so these are covered in more detail below.
Clearances under the following provisions should be sent in a single letter to HMRC’s Clearance and
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