HMRC update guidance on electing a company for CT exemption

Released 24 July 2020

HMRC have updated their guidance on making an election for a qualifying company to be exempt from corporation tax (CT) on UK capital gains.

Slight changes have been made to the summary and guide to provide more clarity when making an election.

View the updated guidance at https://www.gov.uk/guidance/elect-a-qualifying-company-for-tax-exemption-on-uk-capital-gains.

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