Residential lettings – the new replacement expenditure relief
In July, HMRC published a consultation document on proposals for replacing the ex
In July, HMRC published a consultation document on proposals for replacing the ex
The CIOT has been corresponding with HMRC on applying annual tax on enveloped dwellings (ATED) legislation to companies ...
The CIOT and ATT have commented on the legislation that was issued as a consultation draft in March 2015 setting out ame...
In the March issue of Tax Adviser, we reported that the CIOT had sent comments to HMRC on the draft Finance Bill 2015 cl...
Members should note that HMRC have published an updated version (version 3) of the company tax return CT600 and its supp...
Changes to entrepreneurs’ relief (ER) were announced at Budget 2015 to take effect from the same day, 18 March 2015....
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Comp...
The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture ...
In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ conc...