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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.

By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fifth Money Laundering Directive (5MLD).

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

Rather than submitting a written response to the OTS’ Inheritance Tax Review Call for Evidence or respond specifically to the Survey, representatives from the CIOT’s Succession Taxes Sub-Committee

Those involved in the first round of trust registrations for 2016-17 will be aware that there were a number of what might, rather generously, be called ‘teething problems’ with the implementation o

The success of the Succession Taxes sub-committee relies on the experiences of its members when we liaise with HMRC to ensure that legislative and operational changes in the Inheritance Tax (IHT) a

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