Entrepreneurs’ Relief and the impact of financing
Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entre...
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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, ...
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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...
Tax conditionality in public sector licensing: LITRG responds to consultation
The latest consultation considers the mechanics of such a proposal in relation to certain public sector licens...
Spotlight on…the CIOT’s Owner Managed Business technical sub-committee
Whether you work in general practice or in a specialist area, you could be just the CTA that our OMB sub-commi...
New ‘risk to capital’ condition for venture capital schemes: draft guidance
As noted in the February Technical Newsdesk, Clause 14 of Finance (No.2) Bill 2017-19 introduces an additional...