Changes to HMRC’s free filing software for company tax returns
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
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AIA – arithmetical intricacies amendable?
An article in the May 2014 issue of Tax Adviser explained how the transitional rules w
Residential lettings – the new replacement expenditure relief
In July, HMRC published a consultation document on proposals for replacing the ex
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Annual tax on enveloped dwellings (ATED) and flat ‘management’ companies
The CIOT has been corresponding with HMRC on applying annual tax on enveloped dwellings (ATED) legislation to companies ...
Changes to tax-advantaged venture capital schemes
The CIOT and ATT have commented on the legislation that was issued as a consultation draft in March 2015 setting out ame...
FA2015: entrepreneurs' relief – exclusino of goodwill
In the March issue of Tax Adviser, we reported that the CIOT had sent comments to HMRC on the draft Finance Bill 2015 cl...
Company tax return – form CT600 (2015) version 3
Members should note that HMRC have published an updated version (version 3) of the company tax return CT600 and its supp...
FA 2015 – changes to entrepreneurs’ relief
Changes to entrepreneurs’ relief (ER) were announced at Budget 2015 to take effect from the same day, 18 March 2015....
Close company loans to participators: HMRC update guidance on exclusion from bed and breakfast provision
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Comp...
Proposed refocusing of the enterprise investment scheme
The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture ...