HMRC have updated their COTAX Manual. COM125030 (“Repayments / reallocations: non automatic repayments: direct repayment – responsible office”) has been...
HMRC have updated their Business Income Manual at BIM56810 (“Financial traders – instruments and shares: introduction”). The section considers whether...
HMRC have added links to live CIS webinars for contractors and subcontractors. https://www.gov.uk/guidance/help-and-support-for-the-construction-industry-scheme Related content from Claritax Books Construction Industry...
The regulations update references to the forms used in the administration of insurance premium tax. https://www.legislation.gov.uk/uksi/2023/827/contents/made Related content from Claritax...
HMRC have updated the following sections of the Corporate Finance Manual: Interest restriction: tax-interest: tax-interest expense and income amounts Interest...
September 2023
CIOT warns against rushed changes to R&D rules
September 2023
Corporation tax statistics
September 2023
Corporation tax – COTAX Manual – HMRC updates
September 2023
Corporation tax – payments in lieu of penalties punitive so not deductible – consistent with CTA 2009, s. 46 – Scottish Power (SCPL) Ltd
September 2023
The Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2023
September 2023
R&D tax relief – HMRC reminds companies to submit additional information form – known error in tax return – HMRC advises workaround
September 2023
Corporation tax – purchase of care home businesses – allocation of purchase consideration for purposes of calculating goodwill and SDLT – Nellsar Ltd
September 2023
R&D tax relief – CIOT queries HMRC use of FA 1998, Sch. 18, para. 16
September 2023
R&D tax relief – CIOT welcomes HMRC acknowledgement of past failings but concerns remain
September 2023
Corporation tax – HMRC update COTAX Manual
September 2023
Corporation tax – no substantial shareholding exemption – subsidiary not held for 12 months – no group had previously existed – M Group Holdings Ltd
August 2023
Approved professional organisations and learned societies – List 3 updated
August 2023
Basis period reform – requesting details of overlap relief – delay – HMRC update guidance
August 2023
Corporation tax – HMRC update COTAX Manual
August 2023
Financial traders – HMRC update Business Income Manual
August 2023
R&D tax relief – HMRC update Large Business practice note
August 2023
Imports and exports – single trade window – HMRC invite volunteers for user testing
August 2023
Corporation tax – online service – R&D claims
August 2023
HMRC One to Many letter – care homes claiming R&D relief
August 2023
Basis period reform – requesting details of overlap relief – delay
August 2023
HMRC One to Many letter – non-resident corporate landlords
August 2023
Self Assessment: Partnership (full) (SA104F)
August 2023
Construction Industry Scheme – consultation and CIOT response
August 2023
Company Tax Return guide updated re R&D
August 2023
Corporation tax – R&D – directions under SI 2003/282
August 2023
Corporation tax – loan – unallowable purpose – JTI Acquisitions Company (2011) Ltd
August 2023
Changes to reporting income from self employment and partnerships
August 2023
R&D – HMRC update claims notification guidance
July 2023
Capital allowances – super-deduction – new online tools from HMRC
July 2023
HMRC email updates and webinars for the Construction Industry Scheme
July 2023
Launch of Liverpool investment zone
July 2023
Approved professional organisations and learned societies – List 3 updated
July 2023
Disposals of plant or machinery – new online tool from HMRC
July 2023
The Insurance Premium Tax (Amendment) Regulations 2023
July 2023
Tax and penalties for trading online – Milasenco
July 2023
Construction Industry Scheme – CIS 340
July 2023
R&D – staff costs
July 2023
Updates to HMRC manuals
July 2023
SEISS and Coronavirus Job Retention Scheme – final evaluations
July 2023
R&D – abuse on the rise but concerns remain about genuine claims
July 2023
The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023
July 2023
Real Estate Investment Trust regime – amendments
July 2023
Cultural tax reliefs – HMRC clarifications
July 2023
Tonnage tax elections to include third party ship managers
July 2023
Research and development reform – additional tax relief and potential merger
July 2023
Creative industry tax reliefs – administrative changes
July 2023
South Yorkshire named as first UK Investment Zone
July 2023
Construction Industry Scheme – call to drop VAT compliance test
July 2023
Overlap relief – information request form
July 2023
Interest restriction – updated HMRC guidance