HMRC consultation: Tax-advantaged venture capital schemes – streamlining the advance assurance service
The consultation paper suggests several options for streamlining the service for companies using tax-advantaged venture ...
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Draft FB 2017 Cl 19: Trading and property allowances
LITRG and ATT have each submitted a response on the draft legislation for Finance Bill 2017 (Clause 19 and Schedule 5)....
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
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MTD: The next steps are revealed
Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.
Entrepreneurs’ Relief (ER) – Finance Act 2016 amendments to the associated disposals rules
Background Originally there was no minimum requirement as to the size of the withdrawal from the partnership or company...
An update on the work of the Office of Tax Simplification (OTS)
New Tax Director Paul Morton has been appointed as the new Tax Director of the OTS.
Making Tax Digital – the CIOT, ATT and LITRG consultation responses
Bringing business tax into the digital age – LITRG messages While the LITRG is generally supportive of the digital stra...
Class 1, Class 2 and 4 NICs limits and the Self-Assessment return
The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regar...
Reform of the substantial shareholdings exemption
Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could a...
Reforms to corporation tax loss relief
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.