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The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015.

Several CIOT representatives attended the autumn round of meetings of the Confédération Fiscale Européenne (CFE) in Vienna.

The CIOT and ATT have recently responded to HMRC’s consultation document Income Tax: Extension of averaging period for farmers.

The CIOT submitted a briefing to the Finance Bill committee on clause 9 of the Finance Bill, the legislation to amend the inheritance tax (IHT) regime by creating a residence nil-rate allowance (RN

The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the joint Treasury and HMRC publication in March of draft legislation and explanatory

The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corporation tax deductions, such as amortisation and impairment debits, for goodwil

The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written evidence to the Finance Bill committee on clause 8.

Following a CIOT meeting in July with HMRC policy and HMT on the recent Finance Act 2015 changes to Entrepreneurs’ Relief (transfers of goodwill on incorporation, trading status of ‘management comp

The CIOT has commented on two sets of draft regulations recently published by HMRC that amend the descriptions of the arrangements (hallmarks) that have to be notified to HMRC under the DOTAS regim

HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Company Accounts and Tax Online (CATO).