Computation of Time in UK Law
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Briefing Note: Patent Box - March 2013
... ... The computation of profits to which the rate applies will exclude certain costs and ... The time limit for making the election is the last day on which an amendment can be ... ...
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Simplification Of UK Partnership Tax Reporting For Investment Fund Partnerships
... ... could not identify all of its "indirect partners" to provide computation statements on four bases covering UK resident individuals and companies ... These changes are now being applied for the first time in partnership returns being prepared for 31 January for the tax year ... ...
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Weekly Tax Update - 15 May 2017
... ... - capital allowances and interest relief Capital gains tax - computation of gain on disposal of properties 3 Trusts, estates and IHT ... FTT ... publication, which is based on material in the public domain at the time of issue. However, the publication is written in general terms for ... ...
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Share Buybacks - New Opportunities for Corporate Investors, Including Life Companies
... ... shares by a corporate investor and so is not included in the computation of chargeable gains ... This has the effect of reducing the chargeable ... At the same time, SFOL sold the other half of its shareholding in CLO to a third party, ... ...
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iXBRL Filing Of Company Tax Returns And Accounts
... ... Corporation tax computation; and Financial statements (statutory accounts). Any other supporting ... will be required to comply with their filing requirements at that time ... Please Note ... We have taken care to ensure the accuracy of this ... ...
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Simplification of UK Partnership Tax Reporting for Investment Fund Partnerships
In the Finance Act 2018, the UK Government enacted a number of changes to the information required in partnership returns that raised the concern of undue and impracticable administrative burden be...
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One Man's Tax Planning Is Another's Avoidance
... ... During this time the tax courts have found new ways to interpret the legislation in the way ... in tax planning as well as the technical basis for any tax computation ... So where do we go to from here? ... On the one hand George ... ...
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Corporation Tax Reform and Life Companies
... ... The natural question arising from this assumption is why time should be spent on amending a system which has no shelf life ... The ... attributable to BLAGAB) and the shareholder/trading profit computation for business other than BLAGAB (the latter possibly including PHI). This ... ...
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What’s happening with the Retail Prices Index and why?
Speedread: Alongside Wednesday’s Spending Review, the government and the UK Statistics Authority (UKSA) have published their response to the recent consultation on reform to the RPI. The outcome to...... ... address the shortcomings of the RPI in full at the earliest practical time”. The earliest the proposed changes can legally and practically be ... which effectively seeks to preserve the original method of computation even after a material change in the RPI methodology, although how ... ...
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Weekly Tax Update - Monday 13 May 2013
... ... s222 purposes, and that therefore the PAYE had been reimbursed in time and no s222 tax was due. Included in the decision is the following ... its reportable income for a reporting period over several 'computation periods' making up the reporting period a change will allow excess ... ...
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