11 March 2021 – The draft Finance Bill has been published, including various measures announced at the Budget on 3…
What’s New
Corporation tax losses
3 March 2021 – Where a company incurs a loss in an accounting period ending between 1 April 2020 and…
Corporation tax rate
3 March 2021 – In the Budget, it was announced that the rate of corporation tax would increase from 19%…
Third party data
27 January 2021 – The Office of Tax Simplification is consulting on whether and how third parties, such as fund…
UK funds regime
26 January 2021 – HM Treasury has launched a consultation seeking input on issues across both tax and regulation as…
Mandatory disclosure regime
31 December 2020 – HMRC has announced a significant reduction in the scope of reporting required under the EU’s “DAC6”…
Making Tax Digital
12 November 2020 – A consultation has been published to explore how the principles of Making Tax Digital could be…
OTS review of CGT
11 November 2020 – The Office of Tax Simplification has published a report into Capital Gains Tax, following an earlier…
Finance Act 2020
22 July 2020 – This Act has now received Royal Assent. This follows the publication of draft legislation and supporting…
Administering pensions tax relief
21 July 2020 – HM Treasury has launched a call for evidence on the operation of both the main methods…