Structures and buildings allowances: where are we now?
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 (...
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
In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in wh...
The ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training...
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018. ...