HMRC has released three draft regulations amending the treatment of corporate loan relationships and derivative contracts. HMRC is consulting on these, seeking responses on whether the draft legislation addressing accounting changes which are due to come into force from January 2015. Responses must be received by 12 September 2014. See www.bit.ly/1AAfsnS.
HMRC has released three draft regulations amending the treatment of corporate loan relationships and derivative contracts. HMRC is consulting on these, seeking responses on whether the draft legislation addressing accounting changes which are due to come into force from January 2015. Responses must be received by 12 September 2014. See www.bit.ly/1AAfsnS.
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