‘Patient Capital’ consultation
The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective sup...
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OTS call for evidence: tax relief for tangible fixed assets using accounts depreciation
Background to the call for evidence In its review of the corporation tax computation ( ...
OTS focus paper on disincorporation relief: CIOT and ATT responses
Members will be aware that disincorporation relief was intended to help address the problems faced by some sma...
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Consultation on the Business Risk Review
For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax complia...
Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until Septembe...
Distributions in a winding up TAAR: new HMRC guidance
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be...
Financing Growth in Innovative Firms: HMT consultation
The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looki...
OTS paper on disincorporation relief
Background to disincorporation relief Disincorporation relief was introduced by Finance Act 2013. ...
Cash basis for property businesses
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operatio...
Land pooling and the Housing White Paper
In February the Department for Communities and Local Government published ‘Fixing our broken housing market’ s...