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I was recently musing about the terms under which Santa’s elves might work.

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

Brexit hung over this year’s party conference season like a big black cloud. For pro-Europeans it portended storms ahead and blanketed everything beneath it in a suffocating gloom.

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

Issues for low income taxpayers

This year marks the 20th anniversary since the Low Incomes Tax Reform Group (LITRG) was set up by John Andrews (then President of the CIOT) as an initiativ

Implementation date

As the government recognises, implementing the very significant changes proposed for CGT by April 2019 will be challenging for taxpayers and for HMRC.

Policy approach

The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier to growth for firms seeking additional external investment where the

Every child knows that a gold medal is the top Olympic award and a gold star marks the highest classroom achievement.

It was a small gesture, but I like to think that I am not the first woman to have entered the offices of HM Treasury wearing a badge with the words ‘No vote, No tax’ around the image of a ship at s

It has now been a year since I was appointed Financial Secretary to the Treasury and Paymaster General.