Transforming business rates: CIOT response
The government’s objectives for reforming the business rates system in England are to protect the high street, encourage investment and create a fairer system.
The government’s objectives for reforming the business rates system in England are to protect the high street, encourage investment and create a fairer system.
Clauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply from 2025-26 until 2029-30.
Where has the time gone? Somewhat incredibly, it is almost exactly four years sincethe reverse charge rules for the construction industry were introduced on 1 March 2021.
Clauses 19 to 22 of the Finance Bill 2024-25 make changes to various international tax aspects of the UK tax code.
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:
Heritage property reliefs can sometimes be regarded as the poor relation of agricultural property relief and business property relief.
The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs, oil and gas taxation, VAT on private school fees rates and rates of stamp d
There was much speculation ahead of the first Labour Budget in 14 years.
On the back of the government’s manifesto commitment to give businesses ‘greater clarity on what qualifies for allowances to improve business investment decisions’, HMT and HMRC have conducted a co
Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked you to send us recent examples of your experiences with HMRC to provide evidenc