Mixed Partnerships and incorporation relief - CIOT and HMRC correspondence
16 May 2014
The CIOT comments, sent to HMRC regarding mixed partnerships and incorporation relief (TCGA 1992 section 162).
The full correspondence with HMRC is available to view below:
- 140502 Mixed partnerships incorporation relief - CIOT comments
- 140516 S162 mixed partnerships CIOT
- 160204 Mixed Partnerships and Incorporation Relief (s162 TCGA 1992) - HMRC response
- 160401 Mixed Partnerships and TCGA 1992 section 162 - CIOT comments
- 160405_letter to CIOT_s162 LLPs
- 16011_policy decision to CIOT