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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.

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

In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in what circumstances they will consider giving a clearance in respect of ‘incorporation rel

1. CTM36330 ‘Condition C: ‘involved with’

In all three examples, the words ‘the carrying on

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 ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training costs.

Our response was based on feedback from members in practice providing advice to clients on the EIS rules and qualifying conditions.