Proposed refocusing of the enterprise investment scheme
The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture ...
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
The CIOT, ATT and LITRG have each responded to HMRC’s consultation document Tax enquiries: closure rules....
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdom: an endu...
Legislation affecting taxation can be found in unexpected places.
After HMRC’s briefing note, Digital support for agents, issued in summer 2014, I attended, on behalf of CIOT, together w...
Background UK VAT legislation allows VAT that has been incurred in making taxable supplies in the UK (input tax) to be ...
Both the CIOT and ATT have commented on the draft Individual Savings Account (Amendment) Regulations 2015 that provide f...
Both the CIOT and LITRG have responded to Revenue Scotland’s public consultation on a charter of standards and values....