TCGA 1992 s162 (Roll over relief on transfer of business) non-statutory clearances: HMRC update
In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in wh...
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. ...
Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entre...
Our response was based on feedback from members in practice providing advice to clients on the EIS rules and q...
The consultation, which closed on 11 May, explores whether there is scope for targeted, ...
The consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before di...
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible ...
We raised this (along with others) on the HMRC Agent Forum.
The new Trading and Property Allowances (introduced by Finance (No 2) Act 2017 but effective from 6 April 2017...