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...
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Finance (No.2) Bill 2023: corporate taxes
The Finance (No.2) Bill 2023 is currently going through Parliament (Royal Assent is expected sometime towards the end of...
R&D tax reliefs review: consultation on a single scheme
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...
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Accounting periods straddling 1 April 2023
Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corporation Tax A...
R&D: update and recent developments
April 2023 compliance measures A number of changes to R&D reliefs are due with effect from April 2023....
New business review of Making Tax Digital
Although it was widely thought that a delay to the launch of Making Tax Digital (MTD) from the planned start date of Apr...
Making Tax Digital for Income Tax Self-Assessment: key points to note
HMRC gave sole traders and landlords an early Christmas present in December 2022.
CIOT Spring Budget 2023 Representations
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on the purch...
ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
A tourist tax and business rates reform new Welsh tax proposal
© Getty images/iStockphoto A visitor levy for Wales The Welsh Programme for Government 2021-2026 includes the commitme...