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Find out about changes to Corporation Tax relief on goodwill and relevant assets if you're a business or tax agent.
This measure deals with clarifications to the tax treatment of a disposal of a company's intangible fixed assets involving non-cash consideration announced at Autumn Budget 2017.
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
How to close down your limited company by getting it struck off the Companies Register
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
Compulsory and voluntary liquidation, the liquidation process, how liquidation affects company directors and the role of a liquidator
This tax information and impact note deals with changes to capital gains tax where assets are transferred to a non-resident company and share capital is reorganised as announced at Autumn Budget 2017.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
How to reclaim bona vacantia after a dissolved company is restored to the register.
Find out how to claim input tax on funded pension scheme expenditure for both employers and trustees.
Find out how to get shares valued by the HMRC Shares and Assets Valuation (SAV) team if you want to offer employees shares in exchange for certain employee rights.
Get company information including registered address, previous company names, directors' details, accounts, annual returns and company reports, if it's been dissolved
How to apply for a discretionary grant where the dissolved company can be restored. (Company has been dissolved for less than six years)
We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.
This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax liability with HMRC.
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