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Updates to HMRC guidance

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The following HMRC guidance has been published:

  • updates to HMRC's International Manual including on the controlled foreign companies’ rules in effect since 1 January 2013 and changes limiting double taxation relief for non-trading credits on loan relationships (see;
  • updated disclosure of tax avoidance schemes list (withdrawal of scheme reference numbers);
  • updated HMRC guidance on seeking non-statutory VAT clearances; and
  • minutes from HMRC’s working group meetings on Modernising the taxation of corporate debt and derivative contracts (see
Issue: 1263
Categories: News