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Tax and the City briefing for July 2016

Speed read

A brief information paper from HMRC promising business as usual responds to the outcome of the EU referendum. The government has accelerated new rules on royalty withholding tax to take effect from the committee stage of the Finance Bill. An HMRC review considers some helpful extensions to those that can qualify for the double tax treaty passport scheme. HMRC provides further detail on how the new loss relief rules will work in practice in a design consultation, with some focus on the impact for banks and insurers.

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