6/26/2026 2:13:04 PM Closer scrutiny: how the distributions consultation targets close companies By Stephanie Mullins While HMRC’s consultation on modernising the distributions rules looks only at income tax (and not corporation tax) treatment, this post...
6/26/2026 7:48:10 AM Tax-exempt demergers: relaxing the rules with some strings attached By Ed Milliner Amongst the more (generally) positive proposed changes being considered as part of HMRC's consultation on modernising the distributions...
6/24/2026 12:49:10 PM HMRC’s consultation on distributions: A fundamental reset? By Zoe Andrews Never a dull day in Tax! HMRC’s consultation on modernising the taxation of distributions and repayments of capital from companies, which...