Finance Bill (No. 2) Bill: Changes to entrepreneurs’ relief
As announced in December’s autumn statement, Finance (No.2) Bill includes draft legislation to amend the unintended cons...
As announced in December’s autumn statement, Finance (No.2) Bill includes draft legislation to amend the unintended cons...
HMRC has published its response to the consultation on company distributions.
A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy ...
Section 50 of Finance (No 2) Act 2015 introduces an obligation on tax advisers and other persons who, in the course of t...
Since 6 April 2015 taxpayers have no longer been required to pay their Class 2 NI contributions ‘up front’ to HMRC....
The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015....
Following a CIOT meeting in July with HMRC policy and HMT on the recent Finance Act 2015 changes to Entrepreneurs’ Relie...
The CIOT and ATT have recently responded to HMRC’s consultation document Income Tax: Extension of averaging period for f...
The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corpor...
The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the join...