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Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK property.

It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the proposed tax.

This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), consideration rules, was consulted upon following Budget 2018, along with two oth

The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery.

The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Offshore Receipts in respect of Intangible Property (ORIP) now contained in a n

The CIOT has been corresponding with HMRC recently (see August’s Technical Newsdesk) regarding the current position of sig

The 100-page guide is intended to supplement existing material in the self-employment section of the

A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Budget 2018.

The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for R&D tax credits and RDEC claims by HMRC.

The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax credit.