Residential lettings – the new replacement expenditure relief
In July, HMRC published a consultation document on proposals for replacing the ex
Personal tax
Personal tax
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 ...
Working Together – update
I was hoping to report on the initial findings from HMRC after the digital workshops in February and March....
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Two individuals – or a couple?
The Low Incomes Tax Reform Group (LITRG) has published a report,
Scotland – devolved tax collaborative
Representatives of the ATT, CIOT and LITRG attended a meeting of Revenue Scotland’s Devolved Tax Collaborative (DTC) on ...
Strengthening the self-employment test for working tax credit
At Autumn Statement 2014, it was announced that the government would be looking to strengthen the eligibility conditions...
FA 2015 – changes to entrepreneurs’ relief
Changes to entrepreneurs’ relief (ER) were announced at Budget 2015 to take effect from the same day, 18 March 2015....
Close company loans to participators: HMRC update guidance on exclusion from bed and breakfast provision
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Comp...
Proposed refocusing of the enterprise investment scheme
The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture ...
FA 2015 changes to entrepreneurs’ relief: CIOT makes further representations
In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ conc...