Draft FB 2017 Cl 18: Business Investment Relief
The CIOT has submitted comments on clause 18 of the draft FB 2017 provisions setting out cha
The CIOT has submitted comments on clause 18 of the draft FB 2017 provisions setting out cha
Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.
Background Originally there was no minimum requirement as to the size of the withdrawal from the partnership or company...
New Tax Director Paul Morton has been appointed as the new Tax Director of the OTS.
Bringing business tax into the digital age – LITRG messages While the LITRG is generally supportive of the digital stra...
The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regar...
Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could a...
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
HMRC has provided a statement of its position on voluntary ITSA returns as a result of the First-tier Tribunal case of R...