The new Trading and Property Allowances (introduced by Finance (No 2) Act 2017 but effective from 6 April 2017) were heralded in the March 2016 Budget with the catchphrase ‘no forms to fill in, no
We raised this (along with others) on the HMRC Agent Forum. It seems that previous years’ problems are recurring, as HMRC responded with the following note:
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible fixed assets regime exploring whether there i
The consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’ seeks views on a proposed solution to situations where an individual o
Whether you work in general practice or in a specialist area, you could be just the CTA that our OMB sub-committee is looking for!
The latest consultation considers the mechanics of such a proposal in relation to certain public sector licenses, namely those in the private security, taxis and private hire vehicles, waste manage
As noted in the February Technical Newsdesk, Clause 14 of Finance (No.2) Bill 2017-19 introduces an additional risk to capital condition in order for investments to qualify for any of the three ven
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments to qualify for any of the three venture capital reliefs – Enterprise Investment Scheme
In particular, where all the shareholders have consented to abridgement of the balance sheet and profit and loss account under FRS102 1A, abridged accounts sent to Companies House remove, for examp
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Technical Newsdesk), representatives from the ATT and CIOT met again with the OTS to discuss
