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An article in the May 2014 issue of Tax Adviser explained how the transitional rules would affect the calculation of the maximum annual

In July, HMRC published a consultation document on proposals for replacing the existing 10% wear and tear allowance for fully furni

The CIOT and ATT have commented on the legislation that was issued as a consultation draft in March 2015 setting out amendments to the tax-advantaged venture capital schemes seed enterprise investm

In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ concerns about changes to entrepreneurs’ relief (ER) announced in part at Budget

In the March issue of Tax Adviser, we reported that the CIOT had sent comments to HMRC on the draft Finance Bill 2015 clauses concerning the denial of entrepreneurs’ relief (ER) for dispos

Members should note that HMRC have published an updated version (version 3) of the company tax return CT600 and its supplementary pages. A new company tax return guide has also been published.

Changes to entrepreneurs’ relief (ER) were announced at Budget 2015 to take effect from the same day, 18 March 2015.

The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture capital trusts to ensure they are compliant with the latest state aid rules a

The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Company Taxation Manual of the exclusion from the FA 2013 provisions rel