Following discussions between CIOT and HMRC over the last few months, HMRC have made some changes to their guidance in the Company Taxation Manual on the Targeted Anti-Avoidance Rule (TAAR) contained in s396B ITTOIA 2005.  

A copy of this article first appeared on the Scotsman website on 2 August 2018.

Changes being proposed

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings