Finance (No.2) Bill 2024: CIOT briefings on property and transfers of assets abroad
Finance (No.2) Act 2024received Royal Assent on 24 May 2024.
Finance (No.2) Act 2024received Royal Assent on 24 May 2024.
The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR...
The consultation is on GOV.UK website: tinyurl.com/458eb9cs
CIOT continues to engage with HMRC to address the challenges arising because of the ‘volume compliance’ approach for enq...
In 2018, the CIOT made a proactive submission to HMRC about the capital gains tax (CGT) trap on refinancing property usi...
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.