Class 2 National Insurance
We raised this (along with others) on the HMRC Agent Forum.
We raised this (along with others) on the HMRC Agent Forum.
The new Trading and Property Allowances (introduced by Finance (No 2) Act 2017 but effective from 6 April 2017) were her...
The latest consultation considers the mechanics of such a proposal in relation to certain public sector licenses, namely...
Whether you work in general practice or in a specialist area, you could be just the CTA that our OMB sub-committee is lo...
As noted in the February Technical Newsdesk, Clause 14 of Finance (No.2) Bill 2017-19 introduces an additional risk to c...
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments to qualify...
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Technical Newsde...
In particular, where all the shareholders have consented to abridgement of the balance sheet and profit and loss account...
Both CIOT and LITRG expressed concerns about the unprecedented amount of legislation that is being delegated to secondar...
In its review of the corporation tax computation, the OTS identified capital allowances as a major source of complexity,...