Consultation on the Business Risk Review
For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the...
For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the...
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividen...
The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the ...
Background to disincorporation relief Disincorporation relief was introduced by Finance Act 2013.
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operation of the t...
In February the Department for Communities and Local Government published ‘Fixing our broken housing market’ setting out...
The government published draft legislation for a one month consultation on 31 January 2017 containing the enabling provi...
The consultation paper suggests several options for streamlining the service for companies using tax-advantaged venture ...
LITRG and ATT have each submitted a response on the draft legislation for Finance Bill 2017 (Clause 19 and Schedule 5)....