Claimant company and Claims and elections: Difference between pages

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''UK tax - group relief''.
''Tax''.
 
National tax regimes often contain alternative rules, to help taxpayers to achieve the most tax efficient outcomes.
 
Sometimes they apply automatically, but in some cases it may be necessary to file a formal election or claim with the tax authority to use a more beneficial tax rule.
 
Tax claims and elections often have to be made in real time, i.e. before the tax computations are filed, so the organisation's tax specialists need high quality information at the time transactions are being planned and completed and not only at year end.


The company which obtains the benefit of the tax relief from another group company (the surrendering company) under UK group tax relief provisions.




== See also ==
== See also ==
* [[Group relief]]
* [[Tax computation]]
 
[[Category:Accounting,_tax_and_regulation]]

Revision as of 16:21, 23 July 2015

Tax.

National tax regimes often contain alternative rules, to help taxpayers to achieve the most tax efficient outcomes.

Sometimes they apply automatically, but in some cases it may be necessary to file a formal election or claim with the tax authority to use a more beneficial tax rule.

Tax claims and elections often have to be made in real time, i.e. before the tax computations are filed, so the organisation's tax specialists need high quality information at the time transactions are being planned and completed and not only at year end.


See also