Stamp taxes on share consideration rules: draft Finance Bill
This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), cons...
This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), cons...
The CIOT has been corresponding with HMRC recently (see August’s Technical N
The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for R&D t...
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Bu...
The 100-page guide is intended to supplement existing material in the self-employment se
The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax...
In February a volunteer on the CIOT’s OMB sub-committee raised concerns with HMRC that HMRC had quietly changed its prac...
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
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 2017 would...