FB 2015 – EIS and VCT sunset clauses
The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the join...
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FB 2015 – annual investment allowance
The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written ...
R&D tax credits: reimbursed expenses
The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the m...
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Annual investment allowance – exclusion of mixed membership partnerships
The CIOT has written to HMRC about addressing the anomaly that excludes mixed membership partnerships from taking advant...
Changes to HMRC’s free filing software for company tax returns
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
AIA – arithmetical intricacies amendable?
An article in the May 2014 issue of Tax Adviser explained how the transitional rules w
Residential lettings – the new replacement expenditure relief
In July, HMRC published a consultation document on proposals for replacing the ex
Annual tax on enveloped dwellings (ATED) and flat ‘management’ companies
The CIOT has been corresponding with HMRC on applying annual tax on enveloped dwellings (ATED) legislation to companies ...
Changes to tax-advantaged venture capital schemes
The CIOT and ATT have commented on the legislation that was issued as a consultation draft in March 2015 setting out ame...
FA2015: entrepreneurs' relief – exclusino of goodwill
In the March issue of Tax Adviser, we reported that the CIOT had sent comments to HMRC on the draft Finance Bill 2015 cl...