Company purchase of own shares: multiple completion contracts
For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a condition that the...
Technical
Technical
Land and building transaction tax: additional dwelling supplement: CIOT's response to call for evidence
In the call for evidence, Revenue Scotland highlighted several specific areas of concern with the additional dwelling su...
Umbrella company market: call for evidence: CIOT and LITRG response
Umbrella companies are unregulated and there is a wide spectrum of operators.
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Regulatory powers to change the Welsh Tax Acts
The Welsh Tax Acts (Power to Modify) Bill provides Welsh ministers with a power to make changes by regulations to the th...
Notification of uncertain tax treatment: CIOT comments
HMRC published an initial draft of the technical guidance on this measure in August 2021.
Pre-6 April 2016 state pension lump sums
Those reaching state pension age can defer claiming their state pension.
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place this winter, which are att...
R&D Tax Relief Report: CIOT and ATT responses
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).
Mandatory disclosure rules consultation: CIOT response
At Budget 2021, the government announced that it would implement the OECD’s ‘Model Mandatory Disclosure Rules for Common...
Making Tax Digital for VAT: sign up windows for the voluntarily VAT registered
Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were obliged to be r...