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The consultation considered three proposals.

In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.

The Finance (No.2) Bill 2023 is currently going through Parliament (Royal Assent is expected sometime towards the end of June/early July).

More and more is being written about employee ownership trusts and the tax incentives available when establishing them (see ‘Employee ownership trusts’, Tax Adviser, April 2023), not to me

Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corporation Tax Act 2010 s 1172(1) requires time apportionment for profits, which are then ass

The consultation on a single scheme for R&D tax reliefs was part of the wider review of the UK’s R&D relief schemes that began in Spring 2021.

In one ideal world, clients would provide their agents with details of their employment income in a timely fashion.

April 2023 compliance measures

A number of changes to R&D reliefs are due with effect from April 2023.

Each year, the House of Lords Economic Affairs Committee appoints the Finance Bill Sub-Committee to consider aspects of the draft Finance Bill from the point of view of technical issues of tax admi

HMRC’s Mid-Sized Business (MSB) Customer Support Team

HMRC’s MSB Customer Support Team can offer support to businesses in this population via an online portal on G