Finance (No.2) Bill 2023 clause 36: capital gains tax
Two of the changes announced in the Autumn Statement in 2022 concerned share for share exchanges involving non-UK compan...
Two of the changes announced in the Autumn Statement in 2022 concerned share for share exchanges involving non-UK compan...
The Finance (No.2) Bill 2023 is currently going through Parliament (Royal Assent is expected sometime towards the end of...
The consultation on a single scheme for R&D tax reliefs was part of the wider review of the UK’s R&D relief sche...
Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corporation Tax A...
April 2023 compliance measures A number of changes to R&D reliefs are due with effect from April 2023....
Although it was widely thought that a delay to the launch of Making Tax Digital (MTD) from the planned start date of Apr...
HMRC gave sole traders and landlords an early Christmas present in December 2022.
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on the purch...
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
© Getty images/iStockphoto A visitor levy for Wales The Welsh Programme for Government 2021-2026 includes the commitme...