- Associated Company Rules
- After lengthy discussions between HMRC and the accountancy profession it has been agreed that S 35 FA 2008 will apply to corporation tax periods after 1 April 2008. For periods before 1 April the law as it previously stood should apply.
- Advance Thin Capitalisation Agreements
- [16/04/08] - HMRC has commented that despite concerns expressed in a number of enquiries, the guidance in Statement of Practice (04/07) still reflects its continued position on Advance Thin Capitalisation Agreements (ATCAs).