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On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules.

It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – would be introduced with immediate effect.

In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-tax jurisdictions to the extent that it is referable to UK sales.

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.

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

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

The remit of the Corporate Tax sub-committee includes all aspects of UK corporation tax, in so far as that tax applies in respect of companies resident in the UK, and the taxation of UK companies g