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On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules.

It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – would be introduced with immediate effect.

Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitting arrangements entered into by individuals, partnerships or companies that

The OTS was seeking views about tax as it impacts on businesses as they engage with the tax system throughout the business’s lifecycle – from start-up and registration, taking on a first employee,