Preventing abuse of the R&D tax relief for SMEs: ATT and CIOT responses
The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax...
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...
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
The OTS was seeking views about tax as it impacts on businesses as they engage with the tax system throughout the busine...
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitt...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...