ICAI News - 4th August 2009

Tue, Aug 4, 2009

HMRC has produced guidance on it's view on the application of the residence tests in section 69 (2D) Taxation of Chargeable Gains Act 1992 and section 475 (6) Income Tax Act 2007 in relation to overseas trust companies particularly those owned by UK-based groups.

Full details of the guide is available here

 

Recommended Reading

Featured book

A Practical Guide to Insolvency by Kavanagh Fennell now available on the iBookstore This easy-to-use guide to the complexities of insolvency in Ireland for business managers, accountants, and other professionals, previously published in paperback, is available for your iPad in the iBookstore and for your Kobo eReader from KoboBooks.

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