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...
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Tax relief for those self-funding work-related training
The ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training...
Tax avoidance involving profit fragmentation
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018. ...
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Entrepreneurs’ Relief and the impact of financing
Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entre...
Financing growth in innovative firms: Enterprise Investment Scheme knowledge intensive funds
Our response was based on feedback from members in practice providing advice to clients on the EIS rules and q...
Corporate intangible fixed assets regime: ATT and CIOT responses
The consultation, which closed on 11 May, explores whether there is scope for targeted, ...
Entrepreneurs’ Relief
The consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before di...
Corporate intangible fixed assets regime consultation ATT and CIOT meetings
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible ...
Class 2 National Insurance
We raised this (along with others) on the HMRC Agent Forum.
Trading and Property Allowances: Record-keeping obligations
The new Trading and Property Allowances (introduced by Finance (No 2) Act 2017 but effective from 6 April 2017...