Beware New Rules on Liquidations – HMRC Refuse to Give Clearance
Categories:
Anti Avoidance HMRC Tax Planning Capital Gains Tax Income tax Company Restructuring Entrepreneurs' Relief Close CompaniesAs you may be aware, new rules are being introduced with effect from April 2016 as part of the Finance Act 2016. These relate to distributions in a winding-up/liquidation and are designed to target certain …