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In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are now required to retain a written record of their beneficial owners.

Background to the call for evidence

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

Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners.

The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of patient capital, current interventions and potential solutions.

On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however, they also provided some information about the content of the Bill and when

The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the availability of long term finance and barriers that investors face in providi

The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment with regard to income from UK real property between UK resident companies (al

On 20 March 2017 the government published the anticipated consultation document on proposals to move certain non-resident companies from the inc

Draft Finance Bill 2017 provisions were published on 5 December 2016 and 26 January 2017 which will implement the proposed reform of corporation tax loss relief initially announced in Budget 2016 a

Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are intended to form part of the Finance Bill 2017, was published on 26 January 2017.