Emma Rawson
Preventing abuse of the R&D tax relief for SMEs: ATT and CIOT responses
The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax...
Off payroll working in the private sector: consultation responses
As reported in May’s edition of Tax Adviser, HMRC launched a consultation earlie
Making Tax Digital for VAT (MTD): More news on applying for exemption, penalties and updated guidance
Exemption from MTD Jayne Simpson’s article in last month’s Tax Adviser summarised the grounds in respect of which exemp...
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October 2026
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October 2026
Structures and Buildings Allowances: draft legislation
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
Insolvency and tax debts: a consultation
Since 2003, when ‘Crown Preference’ was effectively abolished, HMRC has been a non-preferential creditor in respect of a...
Corporate capital loss restriction: consultation on delivery
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April 2017 would...
Amendments to tax returns: ATT, CIOT and LITRG responses
HMRC released a call for evidence on 7 November 2018 to explore how tax returns are amen
Structures and buildings allowances: where are we now?
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
Extension of Offshore Time Limits: Clauses 79 and 80
Clauses 79 and 80 of the Finance Bill increase the assessment time limits for income tax, capital gains tax and inherita...
Avoidance involving profit fragmentation: Clause 16
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitt...