eBrief No. 024/21 – Close companies and loans to participators – update in accordance with the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020
Revenue eBrief No. 024/21 08 February 2021 Close companies and loans to participators – update in accordance with the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 Tax and Duty Manual Part 13-02-03 – Company Charge to Income Tax on Loans to Participators – has been amended to include a […]