IRRV Alert - week ending 12th July 2019
News
Circulars
Consultations
Tax abuse using company insolvencies (11 July 2019)
Policy paper
Tax abuse using company insolvencies
This measure tackles the small minority of taxpayers who unfairly seek to reduce their tax bill by misusing the insolvency of companies.
Documents
Details
The legislation sets out the conditions that must be met so an authorised HMRC officer may issue a ‘joint liability notice’ to an individual.
Published 11 July 2019