Company purchase of own shares: multiple completion contracts
For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a condition that the...
For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a condition that the...
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 make payme...
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership...
The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on t...
The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis period reforms...
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural ...
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, paym...
In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management Incentive...
Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9awxr83r)....