Market leading insight for tax experts
View online issue

TAX POLICY ADMINISTRATION


Contribution in kind to a SIPP and income tax deduction

Notice sent to taxpayer’s agent

Had HMRC pursued the appeal unreasonably?

Forward with a spring? Chris Sanger (EY) reports.

The chancellor delivered his Spring statement on 13 March, alongside which the government published an update on its position paper, ‘Corporate tax and the digital economy‘, and number of consultations and calls for evidence.

HM Treasury is consulting until 15 May 2018 on a new mechanism allowing individuals to retain entitlement to entrepreneurs’ relief in circumstances where their own shareholding becomes diluted below 5%.

HMRC is consulting until 8 June 2018 on what online platforms could do to make users aware of their tax obligations, similar to the role employers play in the PAYE system.

HM Treasury is consulting until 11 May 2018 on possible options for a new EIS fund structure aimed specifically at attracting investment in knowledge-intensive companies.

HMRC is consulting until 8 June 2018 on extending the scope of the existing security deposit regime to include corporation tax and the construction industry scheme with effect from April 2019.

HM Treasury is consulting until 5 June 2018 on the use of cash and digital payments in the new economy. In particular, the government wants to explore what more can be done to prevent the use of cash to evade tax and launder money. Questions include:

EDITOR'S PICKstar
Top