FA2015: entrepreneurs' relief – exclusino of goodwill
In the March issue of Tax Adviser, we reported that the CIOT had sent comments to HMRC on the draft Finance Bill 2015 cl...
In the March issue of Tax Adviser, we reported that the CIOT had sent comments to HMRC on the draft Finance Bill 2015 cl...
The CIOT has responded to two recent discussion documents published by the OECD on BEPS actions.
Members should note that HMRC have published an updated version (version 3) of the company tax return CT600 and its supp...
At Autumn Statement 2014, it was announced that the government would be looking to strengthen the eligibility conditions...
The CIOT and the Stamp Taxes Practitioners Group have responded jointly to the Welsh consultation on the design of land ...
The CIOT and LITRG have submitted a joint response to the call for evidence issued by the Finance Committee of the Scott...
The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture ...
It was announced at Budget 2015 that, after the consultation ‘Strengthening sanctions for tax avoidance’ which closed on...
Background The government consulted last autumn on automatic enrolment to pensio