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This year, do you expect business to
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Increase
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38%
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Stay static
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23%
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Decline slightly
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27%
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Decline significantly
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12%
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Login to vote.
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Pre-owned assets - responses from HMRC
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Please find below:
1) Revised COP 10 letter of 31 August 2006 between STEP, CIOT and LITRG on one hand and HMRC which has been revised to clarify the meaning of “provision” and loans - The contribution condition (question 32).
2) Q&A between STEP, CIOT, the Low Income Tax Reform Group (LITRG) on one hand and HMRC updated on 14 March 2006. Where replies have been received from HMRC they are included.
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