‘Patient Capital’ consultation
The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective sup...
The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective sup...
Background to the call for evidence In its review of the corporation tax computation ( ...
Members will be aware that disincorporation relief was intended to help address the problems faced by some sma...
For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax complia...
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until Septembe...
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be...
The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looki...
Background to disincorporation relief Disincorporation relief was introduced by Finance Act 2013. ...
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operatio...
In February the Department for Communities and Local Government published ‘Fixing our broken housing market’ s...