Business record checks
The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015....
The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015....
Following a CIOT meeting in July with HMRC policy and HMT on the recent Finance Act 2015 changes to Entrepreneurs’ Relie...
The CIOT and ATT have recently responded to HMRC’s consultation document Income Tax: Extension of averaging period for f...
The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corpor...
The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the join...
The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written ...
The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the m...
The CIOT has written to HMRC about addressing the anomaly that excludes mixed membership partnerships from taking advant...
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
An article in the May 2014 issue of Tax Adviser explained how the transitional rules w