Corporate Interest Restriction - Tax agents blog
...appoint a reporting company and send in an interest restriction return (IRR). Once a group or HMRC has appointed a reporting company, it must submit IRRs for each group period...
The application of the Corporate interest restriction rules to groups or single companies operating only in the UK - Tax agent blog
I was talking to the Corporate Interest Restriction (CIR) team, who asked if I could remind agents that from 1 April 2017, if your client’s company or group has more...
