What’s New

Capital loss restriction

29 October 2018 – The Government has announced in its Autumn Budget that corporate capital losses will be brought into…

Mutual deferred shares

23 October 2018 – HM Treasury has announced that, following consultation with mutual insurers and their representatives, it has decided…

Welsh rates of income tax

23 October 2018 – HMRC has published a technical note clarifying the scope of the Welsh rates of Income Tax…

Prudential Assurance judgment

25 July 2018 – The Supreme Court has released its judgment in the long running Prudential Assurance case which mainly…

Making Tax Digital

13 July 2018 – HMRC has published VAT Notice 700/22 which explains the new digital record keeping and return requirements…

OTS paper: savings income

25 May 2018 – The Office for Tax Simplification has published a paper exploring ways of simplifying the taxation of…

EU mandatory disclosure regime

25 May 2018 – The European Commission has adopted a new directive for the automatic exchange of information on “reportable…