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Annual investment allowance – exclusion of mixed membership partnerships
The CIOT has written to HMRC about addressing the anomaly that excludes mixed membership partnerships from taking advant...
Changes to HMRC’s free filing software for company tax returns
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
‘Making Tax Easier’ and digital tax accounts
At spring Budget 2015 the Chancellor, George Osborne, announced the ‘end of the tax return’, and HMRC published ‘...
Changes to tax-advantaged venture capital schemes
The CIOT and ATT have commented on the legislation that was issued as a consultation draft in March 2015 setting out ame...
HMRC Penalties: a discussion document
The CIOT, ATT and LITRG have responded to HMRC’s recent consultation on penalties, which looked at how the Revenue might...
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...
Company tax return – form CT600 (2015) version 3
Members should note that HMRC have published an updated version (version 3) of the company tax return CT600 and its supp...
FA 2015 – changes to entrepreneurs’ relief
Changes to entrepreneurs’ relief (ER) were announced at Budget 2015 to take effect from the same day, 18 March 2015....
Close company loans to participators: HMRC update guidance on exclusion from bed and breakfast provision
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Comp...
Strengthening sanctions for tax avoidance – serial avoiders and GAAR penalty
It was announced at Budget 2015 that, after the consultation ‘Strengthening sanctions for tax avoidance’ which closed on...