European Tax

HMRC’s consultation on distributions includes a proposal to scrap a long-standing difference in tax treatment between distributions from...

In the first post in this series, Zoe Andrews described HMRC’s consultation on modernising the taxation of distributions and repayments...

While HMRC’s consultation on modernising the distributions rules looks only at income tax (and not corporation tax) treatment, this post...

Amongst the more (generally) positive proposed changes being considered as part of HMRC's consultation on modernising the distributions...

Never a dull day in Tax! HMRC’s consultation on modernising the taxation of distributions and repayments of capital from companies, which...

The receipt or threat of an information notice from HMRC under Schedule 36 FA 2008 is commonly the point many tax departments reach for...