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FB 2015 – EIS and VCT sunset clauses
The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the join...
FB 2015 – annual investment allowance
The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written ...
AIA – arithmetical intricacies amendable?
An article in the May 2014 issue of Tax Adviser explained how the transitional rules w
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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...
Scotland – devolved tax collaborative
Representatives of the ATT, CIOT and LITRG attended a meeting of Revenue Scotland’s Devolved Tax Collaborative (DTC) on ...
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 ...
HMRC consultation – ‘Tax enquiries: closure rules’
The CIOT, ATT and LITRG have each responded to HMRC’s consultation document Tax enquiries: closure rules....
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...
Draft FB 2015: direct recovery of debt
LITRG, the ATT and the CIOT have responded to the draft Finance Bill clauses on enforced deduction from accounts, otherw...