R&D Tax Relief Report: CIOT and ATT responses
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).
HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payments to tenants carrying out construction works to finish a building o
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership Trust provisions to eliminate unnecessary costs, remove a potential
The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis period reforms ahead of the extension of Making Tax Digital (MTD) to income tax will place
The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on the case for more frequent revaluations for business rates.
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, payments of tax that are both more frequent in nature and are more closel
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural Business and the Rural Powerhouse.
Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9awxr83r).
In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management Incentives (EMI) scheme and whether it achieves its objective of providing support for
The ATT and CIOT held another of their popular webinars on the Self-Employment Income Support Scheme on 19 April, ahead of claims for the fourth round, which opened in late April.