Making Tax Digital for corporation tax
A consultation has been launched seeking views on how Making Tax Digital could be extended to corporation tax.
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Office of Tax Simplification Capital Gains Tax Review: CIOT, ATT and LITRG responses to stage two
The CIOT, ATT and LITRG have responded to the second stage of the Office of Tax Simplification’s call for evidence into its Capital Gains Tax Review.
The scope of qualifying expenditure for R&D tax credits: CIOT response
The CIOT responded to the consultation published in July 2020 on potential changes to the scope of qualifying expenditure for R&D tax credits in two specific areas: data and software (c
Universal credit: trading via a company
LITRG outlines the ‘look through’ rules for universal credit claimants trading via a limited company.
Preventing abuse of the R&D tax relief for SMEs: ATT response
The ATT has responded to the latest HMRC consultation regarding the cap on the repayable credit available under the SME R&D scheme, which is due to come into effect from April 2021.&nbs
Office of Tax Simplification capital gains tax review: call for evidence
The Office of Tax Simplification has launched a wide-ranging review of capital gains tax and the views and experiences of members would be very welcome.
COVID-19: Self-Employment Income Support Scheme
Claims for the second round of the Self-Employment Income Support Scheme can be made from 17 August to 19 October 2020, and we now have more information on the extension of the scheme
COVID-19: Self-Employment Income Support Scheme
The ATT and CIOT continue to work with HMRC to answer questions and update their online information on the Self-Employment Income Support
Welsh Revenue Authority guidance for Land Transaction Tax
Building on an earlier paper to the Welsh Revenue Authority on attributes of good guidance, the CIOT considers the land transaction tax guidance post-implementation.