Tax and the digitalised economy
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from April 2020; a ...
Large Corporate
Large Corporate
Stamp taxes on shares consideration rules
On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules....
Corporate capital loss restriction: consultation on delivery
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April 2017 would...
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Structures and buildings allowances: where are we now?
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
Offshore receipts in respect of intangible property: Clause 15
In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-tax jurisd...
Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
Finance Bill 2018-19: Entrepreneurs’ Relief (Clause 15)
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier ...
Finance Bill 2018-19: CGT non-UK residents (Clause 6 Schedule 1)
Implementation date As the government recognises, implementing the very significant changes proposed for CGT by April 2...
Corporate intangible fixed assets regime: ATT and CIOT responses
The consultation, which closed on 11 May, explores whether there is scope for targeted,