Uncertainties when applying ESC D32
The CIOT has written to HMRC about uncertainties in the application of ESC D32 on the incorporation of a business, where...
The CIOT has written to HMRC about uncertainties in the application of ESC D32 on the incorporation of a business, where...
The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme...
Following the announcement in December 2022 that Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) for those ...
Clause 1: Permanent full expensing, etc.
Clause 16 and Schedule 10: Calculation of trade profits, etc.
The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislat...
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single ...
Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with t...