GOV.UK
Summer Edition of Agent Update is now available – Tax agent blog
Agent Update 73 is available now and contains the latest articles, updates, help and support for the entire agent community.
Corporate interest restriction
Corporate Interest Restriction - Tax agents blog
Did you know, certain groups affected by the Corporate Interest Restriction legislation, will need to submit either full or abbreviated interest restriction returns by the end of June 2018.
The application of the Corporate interest restriction rules to groups or single companies operating only in the UK - Tax agent blog
Did you know, from 1 April 2017, if your client’s company or group has more than £2 million of net interest and similar financing costs per year, the Corporate interest restriction rules may restrict interest deductions for UK Corporation Tax purposes.
Corporate interest restriction - Tax agent blog
Corporate interest restriction - From 1 April 2017, if your company or group has more than £2 million of net interest and similar financing costs, the Corporate interest restriction rules may restrict interest deductions for UK Corporation Tax purposes.