½Û×ÓÊÓƵ

Home/ Trusts and Inheritance Tax / HMRC’s One to Many letter Foreign Tax Credit Relief Double Taxation Allowance project
Tax News

HMRC’s One to Many letter Foreign Tax Credit Relief Double Taxation Allowance project

Published on: 29 October 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

The CIOT has reported that HMRC’s Wealthy External Forum has issued several briefings to forum members in relation to letters that it intends to send out in relation to foreign tax credit relief double taxation allowance.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Corporation Tax

Carried-forward losses restriction

Carried-forward losses restrictionOverview of the carried-forward loss restrictionAn important restriction in the use of losses carried forward was introduced by Finance (No 2) Act 2017. Subject to a de minimis of £5m (known as the deductions allowance), most carried-forward losses are restricted to

14 Jul 2020 11:09 | Produced by Tolley Read more Read more
Personal Tax

Self assessment ― estimates and provisional figures

Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

14 Jul 2020 13:37 | Produced by Tolley Read more Read more
Corporation Tax

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more Read more