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 unde...
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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...
Stamp duty land tax house builder relief for part-exchanges
HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief oper...
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COVID-19: Research and development tax credits and state aid
HMRC have provided further details of developments in relation to COVID-19 measures and how these apply in res...
Cryptoassets: HMRC Roundtable Discussion Group
Representatives from the CIOT and ATT attended a meeting of HMRC’s Cryptoasset Roundtable in February. ...
Addressing the tax challenges of digitalisation of the economy
The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arisi...
Addressing the tax challenges of the digitalisation of the economy
The tax challenges arising from the digitalisation of the economy were identified as one of the main areas of ...
SDLT house builder relief for part-exchange
Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-bui...
Corporate capital loss restriction: draft Finance Bill
The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery....
Stamp taxes on share consideration rules: draft Finance Bill
This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (...