Close company loans to participators: HMRC update guidance on exclusion from bed and breakfast provision
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Comp...
Personal tax
Personal tax
FA 2015 changes to entrepreneurs’ relief: CIOT makes further representations
In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ conc...
Working Together Self Assessment review – how was it for you?
In February, I emailed all CIOT and ATT members to find out how they had survived Self Assessment (SA) deadline day....
