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Key Insight
'We proposed modifications to the existing [furnished holiday lettings] scheme which would we believe have made retention of the current regime extended across the EEA more acceptable albeit in a restricted form … We regret that our proposals for compromise have not been pursued … The guidance in the technical note issued on 9 December 2009 is inadequate and avoids all the difficult issues'
(ICAEW Tax Faculty)
Business Tax
Capital distributions
The Finance Bill will include legislation intended to resolve uncertainty over the corporation tax treatment of certain distributions received by UK companies and establish...

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