Structures and Buildings Allowances: draft legislation
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (...
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (...
On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules. ...
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April ...
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (...
The OTS was seeking views about tax as it impacts on businesses as they engage with the tax system throughout ...
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle pro...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year t...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year t...
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as ...
CTM36330 ‘Condition C: ‘involved with’ In a