Search

The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividend into a capital payment.

Transitional adjustments when moving between GAAP and the cash basis

Members are concerned about the operation of the transitional adjustments when moving between GAAP and the cash basis

In February the Department for Communities and Local Government published ‘Fixing our broken housing market’ setting out the government’s proposals to boost housing supply and create a more efficie

The government published draft legislation for a one month consultation on 31 January 2017 containing the enabling provisions for the introduction of digital record keeping and quarterly reporting

Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.

The CIOT has submitted comments on clause 18 of the draft FB 2017 provisions setting out changes to business investment relief (BIR).

LITRG and ATT have each submitted a response on the draft legislation for Finance Bill 2017 (Clause 19 and Schedule 5).

The consultation paper suggests several options for streamlining the service for companies using tax-advantaged venture capital schemes: the Enterprise Investment Scheme (EIS), Seed Enterprise Inve

Bringing business tax into the digital age – LITRG messages

While the LITRG is generally supportive of the digital strategy being pursued by HMRC we are concerned that the MTD Business pr

New Tax Director

Paul Morton has been appointed as the new Tax Director of the OTS.