International aspects

Providing comprehensive resources to help you stay current in International aspects. Count on Tolley for latest news and analysis, access to relevant cases, legislation and expert commentary.

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Popular Articles

Definition of a close company

The detailed definition of a close company is set out below but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, most owner-managed or private family businesses will be

22 Oct 2021 10:21 | Produced by Tolley Read more Read more

Close companies ― overview

Close companies ― overviewMeaning of close companyThe tax rules for close companies are intended to address those companies that are closely controlled (ie by the owners and their families) and therefore could be used to manipulate the tax position of its activities and its investors. Therefore,

17 Nov 2021 13:50 | Produced by Tolley Read more Read more

Current year relief and carry back losses

Current year relief and carry back lossesCurrent year relief for trading lossesTrading losses can be offset against total profits of the same period. Total profits covers, for example, chargeable gains or non-exempt dividends.The maximum claim for relief is the lower of the available loss or the

22 Dec 2021 16:13 | Produced by Tolley Read more Read more