Company Tax
HMRC Briefs issued on or after 1 January 2009 in respect of Company Tax will be listed in this area.
Revenue & Customs Brief 42/09 - issued 21 July 2009In this brief, HMRC is announcing a change of view on the Tonnage Tax treatment of specialist vessels that provide transportation in connection with services provided at sea.
Revenue & Customs Brief 37/09 - issued 2 July 2009This brief concerns draft guidance on the Duties of Senior Accounting Officers of large qualifying companies.
Revenue & Customs Brief 29/09 - issued 12 May 2009This brief is of interest to bodies liable to Corporation Tax carrying out remediation work on land in the UK.
Revenue & Customs Brief 26/09 - issued 06 April 2009 This brief is about the application of the transfer pricing rules where the government provides debt funding for PFI projects.
Revenue & Customs Brief 20/09 - issued 01 April 2009 Modernising tax relief for business expenditure on cars. This brief provides details of revisions to the draft legislation that was published in December 2008.
Revenue & Customs Brief 07/09 - issued 01 April 2009 The Corporation Tax Act 2009 (CTA 2009), produced by the tax law rewrite project, has come into force for corporation tax purposes for accounting periods ending on or after 1 April 2009.
Revenue & Customs Brief 23/09 - issued 31 March 2009 HM Revenue & Customs is publishing for comment the draft secondary legislation for the amendments to Land Remediation Relief announced at Pre-Budget Report.
Revenue & Customs Brief 12/09 - issued 31 March 2009Explains HM Revenue & Customs' view that the 'error or mistake' provisions cannot be used to substitute a claim for plant & machinery allowances for an earlier claim to industrial or agricultural buildings allowances in respect of expenditure incurred in a closed year.
Revenue & Customs Brief 10/09 - issued 16 March 2009This brief outlines changes to the tax appeals system and new internal review process.
Revenue & Customs Brief 04/09 - issued 12 February 2009Explains the rules to limit claims provisions made by general insurers allowable for tax.
Revenue & Customs Brief 01/09 - issued 12 January 2009Advance Thin Capitalisation Agreements - Frequently Asked Questions
