The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
A number of clearance procedures are provided for in the legislation. Only some of these are dealt with regularly by tax advisers and so it is only these most common clearance procedures that are covered in more detail below.
Clearances under the following provisions should be sent in a single application to HMRC’s Clearance and Counteraction Team.
Please click on the links where indicated for further guidance on drafting the relevant clearances:
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