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Find Statements of Practice that explain the way HMRC interpret legislation and the way HMRC apply the law in practice.
Find information on making a late election (if subject to the loan charge) to spread outstanding disguised remuneration loan balance evenly across 3 tax years.
Payments made by employers to employees when in full-time attendance at universities and technical colleges.
Mutual Agreement Procedure (MAP).
Close companies: Income Tax relief for interest on loans applied in acquiring an interest in a close company.
PAYE (Pay As You Earn) settlement agreements.
Corporation Tax Self Assessment enquiries and chargeable gains valuations.
Goods taken by traders for personal consumption.
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