Finance Bill 2021/22 draft legislation: notification of uncertain tax treatment
The proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legi...
The proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legi...
The CIOT have submitted several suggestions to HMT to improve the employment taxes and pensions tax systems, i...
The CIOT has recommended to government that they take action to prevent third parties seeking repayment of loa...
The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequen...
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee...
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowa...
A summary of three consultations to which CIOT and LITRG have responded and meetings they have attended. ...
Despite HMRC’s clear guidance (in ESM4015) and the recent Chatfield-Roberts v Phillips & Universal Aunts c...
Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 Sep...
Over summer, the Department for Transport ran its consultation on ‘Jet Zero – a strategy for net zero aviation...