Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1179CH
No credit payable if certain tax matters outstanding
Section 1179CH provides that HMRC can withhold payment of an audio-visual expenditure credit where the company has an open tax enquiry or outstanding PAYE, national insurance, or visiting performer tax obligations.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.