Offshore receipts in respect of intangible property: draft regulations and guidance
The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Of...
The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Of...
The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for R&D t...
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Bu...
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from April 2020; a ...
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 2017 would...
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-tax jurisd...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...