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 2010 section 1044
Advance clearance of payments by Commissioners
Section 1044 allows a company to obtain advance clearance from HMRC as to whether or not a payment for the redemption, repayment or purchase of its own shares will be treated as a capital transaction rather than a distribution.
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.