Stamp taxes on shares consideration rules
On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules....
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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...
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...
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Office for Tax Simplification (OTS) Business Lifecycle Review
The OTS was seeking views about tax as it impacts on businesses as they engage with the tax system throughout the busine...
Avoidance involving profit fragmentation: Clause 16
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitt...
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 ...
Distributions in a winding up TAAR: HMRC Guidance updated
CTM36330 ‘Condition C: ‘involved with’
TCGA 1992 s162 (Roll over relief on transfer of business) non-statutory clearances: HMRC update
In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in what circums...