IRInt. 210 TRUST IMPLICATIONS OF FLAT MANAGEMENT COMPANIES, SERVICE CHARGE FUNDS AND SINKING FUNDS
[HMRC Tax Bulletin 48, August 2000]
In Tax Bulletin Issue 37 (October 1998, page 598) [IRInt. 188]we published some guidance entitled “Flat Management Companies: New Corporation Tax Schedule A – Residential Service Charges”. This article was primarily concerned with changes arising from the new Schedule A rules introduced by Section 38 and Schedule 5 Finance Act 1998.