Directory results

 
Result 1 of 1 results
  • Tax - IR35 - prevention of double taxation claim
    IR35 - prevention of double taxation claimAn individual can claim a deduction from their taxable income where it includes a deemed payment of salary under the IR35 rules and the same income, or part of it, is in the same or a later year, taxable as dividend income. This prevents the income from being taxed twice. The deduction is made from the dividends income, not the deemed payment.How to claimA claim for relief under s.58 Income Tax (Employments and Pensions) Act 2003 needs to be made within five years from...
    Click here
 
Result 1 of 1 results