12 Mar 2016 · There is an advance clearance procedure. It is not mandatory for companies to apply for clearance. The procedure exists so commercial ...
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12 Mar 2016 · The statutory rules for clearance are within TCGA 1992 section 138. The guidance at CG52631 explains those rules as they relate to section 137 ...
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Mark McLaughlin looks at clearance applications to HMRC and some practical issues for taxpayers and their advisers. The UK tax system is complicated in many ...
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14 Jul 2020 · HMRC guidance on the clearance procedure is in CG52631–CG52637. HMRC requests that applications for clearance refer to all the conditions in ...
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7 Oct 2021 · Any appeal or objection to this treatment should be referred to the Clearance and Counteraction Team, contact details at CG52631.
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7 Oct 2021 · To ensure consistency of treatment in what can be a difficult area the Clearance and Counteraction Team, contact details at CG52631, ...
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10 Feb 2021 · TCGA92/S138 (capital reconstruction - see CG52631), TCGA92/S139 (5) (capital reconstruction involving transfer of business - see CG52810), ...
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15 Oct 2018 · For CGT, just follow the legislation, and the guidance at: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg52631 onwards.
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... CG52631: Share exchange: anti-avoidance: clearance procedure · CG52636: Share exchange: anti-avoidance: clearance prevents TCGA 1992, s 137applying ...
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... CG52631: Share exchange: anti-avoidance: clearance procedure · CG52636: Share exchange: anti-avoidance: clearance prevents TCGA 1992, s 137applying ...
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Люстра Arti Lampadari Patricia E 1.1.6.600 CG - 52631 ; Материал арматуры, металл ; Цвет арматуры, кремовый ; Количество ламп, 6 ; Мощность, Вт, 40 ; Общая мощность, ...
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... scaffold1267 767725 767727 cg-52631 scaffold1267 767609 767793 Parent=CGI_10025170; scaffold1267 767772 767774 cg-52632 scaffold1267 767609 767793 ...
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17 Jun 2021 · How you can help HMRC deal with your statutory clearance application: · confidentiality and privacy – there's a risk that emails sent over the ...
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