Structures and Buildings Allowances: draft legislation
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (...
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (...
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from Apri...
On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules. ...
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April ...
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (...
In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year t...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year t...
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as ...
Implementation date As the government recognises, implementing the very significant changes proposed for CGT ...