OTS focus paper on disincorporation relief: CIOT and ATT responses
Members will be aware that disincorporation relief was intended to help address the problems faced by some small busines...
OMB
OMB
Consultation on the Business Risk Review
For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the...
Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
Most popular reads
Latest briefings
Distributions in a winding up TAAR: new HMRC guidance
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividen...
Financing Growth in Innovative Firms: HMT consultation
The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the ...
OTS paper on disincorporation relief
Background to disincorporation relief Disincorporation relief was introduced by Finance Act 2013.
Cash basis for property businesses
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operation of the t...
Land pooling and the Housing White Paper
In February the Department for Communities and Local Government published ‘Fixing our broken housing market’ setting out...
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...
HMRC consultation: Tax-advantaged venture capital schemes – streamlining the advance assurance service
The consultation paper suggests several options for streamlining the service for companies using tax-advantaged venture ...