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Closing the tax gap: government strategy on non-compliance
On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add
The case of Quillan v HMRC: the dangers of a director’s loan account
I can remember the first time I saw a corporation tax assessment seeking tax on a loan to a participator.
Facing a HMRC investigation: a practical response
An HMRC investigation or enquiry can be a worrying development for a business but for those in HMRC’s ‘Large Business Service’, it is par for the course.
Land use consultation and ecosystems service markets update
The ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework.
Property taxation and land use policy
The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework; and the Department for Energy
Bunting v HMRC: claiming capital loss relief
Although debts are generally disregarded assets for the purposes of the capital gains tax legislation, this is subject to some exceptions.
Changes to business property relief: coping with cuts
The proposed changes to business property relief have so far sent only ripples through the business world.
Options for company liquidation: time to go
A company can generally be removed from the register of companies at Companies House in one of two ways:
Transforming business rates: CIOT response
The government’s objectives for reforming the business rates system in England are to protect the high street, encourage investment and create a fairer system.
