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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.

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.

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

As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant judicial ruling would, if applied to the taxpayer’s chosen arrangements, deny hi

The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Act 2017 Schedule 8 Part 4.

My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’.

On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the digital economy.

The consultation, which closed on 11 May, explores whether there is scope for targeted, value-for-money reforms that would support the int

It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension fund as they choose.