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Hear ye, hear ye
Key points
- Changes to be made to the research and development claims process.
- Legislation to be tightened to ensure that only genuine multiple dwellings and mixed-use cases qualify for stamp duty land tax relief.
- Advisers will not be required to have professional indemnity insurance.
- A three-year pilot will start in April next year on earlier payment of tax liabilities.
Once upon a time we could look forward to an annual Budget. Those were the days! In the past ten years or so things have changed radically and we have had to get our heads round so many different fiscal events: autumn statement pre-budget report green budget spring statement legislation day tax day… The list seems endless and every year is slightly different.
This year on top of two Budgets we have had the ‘tax administration and maintenance day’. That is not a...
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