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At Spring Budget 2020, the government published a consultation document which examined the impact of the double deduction rules and the acting together rules within the hybrid and other mis

The ATT has responded to the latest HMRC consultation regarding the cap on the repayable credit available under the SME R&D scheme, which is due to come into effect from April 2021.&nbs

HMRC have provided further details of developments in relation to COVID-19 measures and how these apply in respect of research and development tax relief.

HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a limited liability partnership.

Building on an earlier paper to the Welsh Revenue Authority on attributes of good guidance, the CIOT considers the land transaction tax guidance post-implementation.

In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pandemic.

Representatives from the CIOT and ATT attended a meeting of HMRC’s Cryptoasset Roundtable in February.

The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arising from the digitalisation of the economy which focuses on Pillar Two and sets

In January 2020, most of the Fifth Money Laundering Directive was implemented – apart from the provisions for the expansion of the Trust Register, where further consultation is planned.&nbs

The tax challenges arising from the digitalisation of the economy were identified as one of the main areas of focus of the Base Erosion and Profit Shifting (BEPS) Action Plan, becoming known as BEP