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...
The latest consultation considers the mechanics of such a proposal in relation to certain public sector licens...
Whether you work in general practice or in a specialist area, you could be just the CTA that our OMB sub-commi...
As noted in the February Technical Newsdesk, Clause 14 of Finance (No.2) Bill 2017-19 introduces an additional...
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments ...
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Techni...
In particular, where all the shareholders have consented to abridgement of the balance sheet and profit and lo...
Both CIOT and LITRG expressed concerns about the unprecedented amount of legislation that is being delegated t...
In its review of the corporation tax computation, the OTS identified capital allowances as a major source of c...
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be...
November, the Trading and Property Allowances, originally announced at Budget 2016 with the aim of providing s...