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Trading and Property Allowances: Record-keeping obligations
The new Trading and Property Allowances (introduced by Finance (No 2) Act 2017 but effective from 6 April 2017) were her...
Making Tax Digital for Business: Regulations
Both CIOT and LITRG expressed concerns about the unprecedented amount of legislation that is being delegated to secondar...
Making Tax Digital and cash basis accounting for traders and landlords: Draft Finance Bill 2017 legislation
The government published draft legislation for a one month consultation on 31 January 2017 containing the enabling provi...