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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

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.

In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in what circumstances they will consider giving a clearance in respect of ‘incorporation rel

1. CTM36330 ‘Condition C: ‘involved with’

In all three examples, the words ‘the carrying on

The ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training costs.