OTS review of replacing capital allowances with depreciation: unincorporated businesses
In its review of the corporation tax computation, the OTS identified capital allowances as a major source of complexity,...
In its review of the corporation tax computation, the OTS identified capital allowances as a major source of complexity,...
Paying at the Post Office The Transcash service at the Post Office is being withdrawn from 15 December 2017 and, as a r...
In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are n...
Background to the call for evidence In its review of the corporation tax computation (
Members will be aware that disincorporation relief was intended to help address the problems faced by some small busines...
Following the publication in September of the Finance (No 2) Bill 2017 which contains the enabling legislation for Makin...
LITRG’s response discusses the decision to leave most of the detail to regulations, the proposed claimant’s charter, the...
In August, the Scottish Government commissioned a review into Scotland’s business rates system and issued its final repo...
The CIOT has written to the Scottish Government to ask for clarification on the availability of LBTT group relief in cir...
Readers of Jon Stride’s article ‘Piloting a new course’ in the February issue of Tax Adviser will be aware of the...