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The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

November, the Trading and Property Allowances, originally announced at Budget 2016 with the aim of providing simplicity and certainty regarding income tax obligations on small amounts of income

The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividend into a capital payment.

In its review of the corporation tax computation, the OTS identified capital allowances as a major source of complexity, in particular distinguishing between qualifying and non-qualifying assets an

It is fair to say that the woodlands activity on a farming enterprise is often forgotten about in terms of accountancy and tax.

For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the largest businesses – defined as those with a turnover of more than £200m.

Members will be aware that disincorporation relief was intended to help address the problems faced by some small businesses that had chosen to become a limited company in the past and may have want

Background to the call for evidence

In its review of the corporation tax computation (the final report for which was published i

For some of us, the rhythm of the year is punctuated by our half-yearly pilgrimages to Cambridge and Warwick Universities for the spring and autumn CIOT residential conferences.

In the interests of simplification, there should be some grateful acknowledgement of the fact that many of the concepts well known from the income tax legislation are replicated in the tax credits