Finance Bill 2018-19: Entrepreneurs’ Relief (Clause 15)
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier ...
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier ...
CTM36330 ‘Condition C: ‘involved with’
In August 2018 HMRC issued the following statement to CIOT, ATT and other professional bodies clarifying in what circums...
The ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training costs....
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.
Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ ...
Our response was based on feedback from members in practice providing advice to clients on the EIS rules and qualifying ...
The consultation, which closed on 11 May, explores whether there is scope for targeted,
The consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’ se...
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible