Finance Bill 2023-24 Briefings: corporate taxes
Clause 1: Permanent full expensing, etc.
Clause 1: Permanent full expensing, etc.
Clause 36 introduces a regulation-making power that allows for the new penalty regime on late filing and late payment (F...
Clause 16 and Schedule 10: Calculation of trade profits, etc.
Clause 27: Interpretation of VAT and excise lawThe proposed legislation in the Finance Bill seeks to clarify how VAT and...
The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS...
Clause 13: Enterprise management incentives: time limitsThe legislation extends the time limit for an employer company t...
On 22 November 2023, HMRC published the outcome of their ‘Small Business Review’, which was to consider whether the remi...
The CIOT and ATT have prepared guidance for members reminding them about the requirements under Professional Conduct in ...
ICAEW have implemented changes to their Continuing Professional Development (CPD) Regulations, effective 1 November 2023...
Companies House Reforms The Economic Crime and Corporate Transparency Act (ECCTA) brings enhanced powers to Companies H...