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SP3/99 updated

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05 January 2011
Issue: 4287 / Categories: News , Admin
More transparency about process

HMRC’s statement of practice for advance pricing agreements (APAs), SP3/99, has been updated to provide more transparency about the process to businesses and advisers and to cover legislative changes since 1999.

Issue: 4287 / Categories: News , Admin
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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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