Increased flexibility
Finance Act (No 2) 2017 introduced changes to the ways in which corporation tax trading losses carried forward can be re...
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Myths demystified
Tax advisers have become increasingly familiar with statutory and non-statutory demerger types, the conditions which wou...
Changing winds
FA 2009 Schedule 55, which came into force on 6 April 2011, provides that late filing penalties will automatically apply...
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Finding the way
Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skil...
Spring to mind
The CIOT and its partners in the Better Budgets: Making Tax Policy report were delighted that Chancellor Philip Hammond ...
A little boost
The £1,000 allowances for property and trading income came into force with effect from 2017/18 onwards....
Public sector off-payroll rules into the private sector?
In the Autumn Budget documents, the section on Off-payroll working in the private sector advises us that the government ...
The silver lining in the Cloud
I am a partner with Thomas Westcott, a practice which is based in the West country with offices covering Devon and Somer...
The turn of the tide?
Many tax practitioners will deal with holiday lettings in the context of income tax and capital gains tax (CGT)....
A wide range
The original TiS legislation was first introduced in 1960 and was designed to prevent arrangements that allowed individu...