Universal credit: trading via a company
LITRG outlines the ‘look through’ rules for universal credit claimants trading via a limited company. ...
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The scope of qualifying expenditure for R&D tax credits: CIOT response
The CIOT responded to the consultation published in July 2020 on potential changes to the scope of qualifying ...
Business rates review: CIOT response
The CIOT responded to the business rates call for evidence.
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Preventing abuse of the R&D tax relief for SMEs: ATT response
The ATT has responded to the latest HMRC consultation regarding the cap on the repayable credit available unde...
Office of Tax Simplification capital gains tax review: call for evidence
The Office of Tax Simplification has launched a wide-ranging review of capital gains tax and the views and exp...
COVID-19: Self-Employment Income Support Scheme
Claims for the second round of the Self-Employment Income Support Scheme can be made from 17 August to 19 Octo...
Welsh Revenue Authority guidance for Land Transaction Tax
Building on an earlier paper to the Welsh Revenue Authority on attributes of good guidance, the CIOT considers...
COVID-19: Self-Employment Income Support Scheme
The ATT and CIOT continue to work with HMRC to answer questions and update their online information on the ...
Entrepreneurs’ relief: personal company rules, dilution provisions and dilution on the day of sale
FA 2019 introduced changes to the definition of an individual’s ‘personal company’ for the purposes of determi...
Corporate capital loss restriction: draft Finance Bill
The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery....