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Owner Managed Business

 

Distributions in a Winding Up TAAR (s396B ITTOIA 2005) - changes to HMRC guidance

Following discussions between CIOT and HMRC over the last few months, HMRC have made some changes to their guidance in the Company Taxation Manual on the Targeted Anti-Avoidance Rule (TAAR) contained in s396B ITTOIA 2005.  

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Allowing Entrepreneurs’ Relief on gains made before dilution - CIOT response

The CIOT response to the HMRC consulation document Allowing Entrepreneurs' Relief on gains before dilution.

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Review of the corporate intangible fixed assets regime - CIOT comments

The CIOT comments sent to HMRC on Review of the corporate intangible fixed assets regime.

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Financing growth in innovative firms: Enterprise Investment Scheme knowledge-intensive fund

The CIOT comments sent to HMT on Financing growth in innovative firms: Enterprise Investment Scheme knowledge-intensive fund.

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Rent-a-room relief - CIOT comments

The CIOT comments sent to HM Treasury on the call for evidence on Rent-a-room relief.

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Autumn Budget 2017: Looking after tomorrow’s businesses today?

In partnership with Bloomberg BNA five leading CIOT members have written analyses of the measures in Autumn Budget 2017. Tina Riches of Smith and Williamson, Chair of CIOT's Owner Managed Business Sub-committee, looks at measures in the Budget that may impact on small businesses.

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Distributions in a winding up: Finance Act 2016 Section 35 (ITTOIA 2005 sections 396B & 404A) – CIOT comments

Further CIOT comments sent to HMRC on the legislation and guidance on distributions in a winding up (Finance Act 2016 Section 35 (ITTOIA 2005 sections 396B & 404A)).

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Finance Bill briefings - CIOT

Below are the briefings / submissions produced on the current Finance Bill by CIOT. Generally speaking documents were provided to Labour and SNP spokespeople as briefings but also made as formal submissions to the Public Bill Committee. 

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Financing Growth in innovative firms - CIOT comments

The CIOT comments sent to HM Treasury on Financing Growth in innovative firms.

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Simplifying the rules relating to the taxation of intangible assets - CIOT Budget representation

The CIOT Budget representation sent to HM Treasury on Simplifying the rules relating to the taxation of intangible assets.

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