Class 1, Class 2 and 4 NICs limits and the Self-Assessment return
The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regar...
The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regar...
Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could a...
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
HMRC has provided a statement of its position on voluntary ITSA returns as a result of the First-tier Tribunal case of R...
Clause 35 of Finance Bill 2016 introduces a targeted anti-avoidance rule (TAAR) for specified distributions made on a wi...
With the support of the ICAEW, the Stamp Taxes Practitioners Group, STEP, and the Law Society, the CIOT has made a detai...
As reported in the July edition of Technical Newsdesk, the entrepreneurs’ relief (ER) stakeholder group raised the need ...
Clause 72 and accompanying Schs 11 and 12 deal with the legislation to enact a reduction in the rate of CGT from 6 April...
We have written to HMRC to express concerns that Finance Bill 2016, cl 35 will lead to unintended consequences, and crea...