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Who needs HMRC’s small company tool kit, asks KEVIN SLEVIN
KEY POINTS
- HMRC publish a marginal small companies’ relief toolkit.
- When are companies associated with each other?
- Complete the checklist whenever the full corporation tax rate is not being paid.
- Do not assume that circumstances remain unchanged.
- Make the toolkit part of office procedures.
It would be easy to say that HMRC’s publication Marginal Small Companies’ Relief Toolkit is essential reading for all tax practitioners who handle corporation tax returns for clients.
However it is more important than that. In my view it is required reading by all practitioners advising SMEs.
Sole practitioners partners and tax staff alike should make sure that they have not only taken the time to carefully read...
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