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...
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R&D Tax Relief Report: CIOT and ATT responses
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).
Construction Industry Scheme: landlord contributions to tenant works
HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payme...
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Budget representation: Employee Ownership Trusts
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership...
Business rates three-yearly valuations
The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on t...
Basis period reform: CIOT, LITRG and ATT responses
The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis period reforms...
Rural productivity: CIOT response
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural ...
Timely payment: CIOT, ATT and LITRG responses
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, paym...
Enterprise Management Incentives – a call for evidence: CIOT response
In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management Incentive...
R&D tax relief – a consultation: CIOT and ATT responses
Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9awxr83r)....