Budget 2018: the chancellor announced new measures in Preventing the abuse of Research & Development Relief by SMEs.
SME Tax News
Budget 2018: the chancellor has announced that from 6 April 2020, non-UK resident companies that carry on a UK property business, or have other UK property income, will be charged to Corporation Tax.
Budget 2018: the chancellor has announced that the government will introduce a new Structures and Buildings Allowance (SBA) for new non-residential structures and buildings.
Budget 2018: the chancellor has announced that the public sector off-payroll working rules will apply to the medium and large businesses in the private sector from April 2020.
Budget 2018: the chancellor has announced changes to the higher rates of Stamp Duty Land Tax for additional dwellings clarifying a major interest and extending the deadline for submitting amended returns.
Budget 2018: the chancellor has announced two different changes to the definition of a personal company for Entrepreneurs Relief.
Hello
It's the Budget next week, so I won't ramble on too much as you probably have more than enough emails about tax.
In Dieno George v HMRC [2018] TC6678 an employer's procrastination in changing its chief executive's non-voting shares into voting shares scuppered his claim for Entrepreneurs' Relief on disposal of the business. Equity could not prevail to alter the CGT rules.