CIR: HMRC’s concession for reporting company nominations
[vc_row][vc_column][vc_column_text]Following concerns raised by tax advisers and professional bodies, HMRC has reconsidered its approach to reporting company (RC) appointments unde
CIR planning for property developers
Property developers who are capitalising some of their financing costs as property trading stock should be aware of the following risk and planning opportunity. The Corporate I
Corporate Interest Restriction
The Corporate Interest Restriction (CIR) legislation limits the tax relief a group of companies can claim for deducting net interest and other financing costs to £2m per annum. Wi
