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 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.
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 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
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April 2017 would be extended to include carried forward capital losses from 1 April 2020.
