Basis period reform: correction of provisional figures
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of...
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of...
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detai...
For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a conditio...
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz). ...
HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords ...
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee...
The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government foc...
The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis peri...
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group ...
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to...