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Property business arrangements involving hybrid partnerships and indemnities (Spotlight 63a)

Find out about a scheme used by individual landlords to avoid paying tax on their property income.

Capital Gains Manual
Venture Capital Schemes Manual

Latest From HMRC 📰

  • Notice: Temporary Registered Consignees (Excise Notice 204a)

    This notice is about the UK's requirements for the commercial movement of excise goods by a Temporary Registered Consignee (TRC). The approval type that this notice relates to will continue to operate after 1 January 2021, but only for EU imports into Northern Ireland.

  • Multinational Top-up Tax and Domestic Top-up Tax

    This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK's implementation of the Income Inclusion Rule and Undertaxed Profits Rule. These are widely known as the GloBE rules, as set out in the OECD's Pillar Two Model Rules. DTT is the UK's implementation of a Qualifying Domestic Minimum Top-up Tax (QDMTT), which applies the Pillar Two rules to UK entities.

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Company Details

Tide Accounting Ltd. t/a Tide Accounting.

Registered Office: Tanglewood, Derritt Lane, Bransgore, Christchurch, Dorset BH23 8AR

Registered in England and Wales. Company No: 07482368

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  • Home
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  • ☎️  01425 674776

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  • 📍 Christchurch, Dorset & London