Facing a complaint
The Taxation Disciplinary Board (TDB) is an independent body set up in 2001 by the CIOT and ATT to handle complaints against members and students.
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Stamp taxes on share consideration rules: draft Finance Bill
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
Corporate capital loss restriction: draft Finance Bill
The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery.
Processing of R&D tax credit claims and RDEC claims: current delays
The CIOT has been corresponding with HMRC recently (see August’s Technical Newsdesk) regarding the current position of sig
New LITRG guide for the self-employed
The 100-page guide is intended to supplement existing material in the self-employment section of the
Structures and Buildings Allowance – secondary legislation and HMRC response
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Budget 2018.
Processing of R&D tax credit claims and RDEC claims – current delays
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.
Preventing abuse of the R&D tax relief for SMEs: ATT and CIOT responses
The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax credit.
Structures and Buildings Allowances: draft legislation
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – would be introduced with immediate effect.
Partnership expenses update
In February a volunteer on the CIOT’s OMB sub-committee raised concerns with HMRC that HMRC had quietly changed its practice regarding the deductibility of business expenses incurred by partners, a