Enhanced R&D claims have been available to companies for over 15 years and while the rates of relief have evolved the basic premise of the relief has not changed. The nature of qualifying costs have though changed with time.
The Charity Commission have published new guidance for trustees on reporting serious incidents. The new guidance includes examples and checklists to help get things right. Here are some highlights and pointers from the guidance to help you get on the right track.
Secondary Legislation by HMRC Regulations
Last week the government published the secondary legislation for MTD. These set out the requirements for MTD VAT which is due to take effect from April 2019. However, treat this with caution as it has been published in draft for consultation and the deadline for comments has been set for 10 November 2017.
Final preparations are being made ahead of our Somerset biennial charity ball where many of the county’s leading businesses will gather to help us raise thousands for local good causes.
The Finance Bill 2017 (2) was published on 12th September and picked up most of the clauses which were washed out of the original bill, due to the general election. Hence the latest bill is being referred to as the Phoenix Finance Bill. Clause 60 to 62 and Schedule 14 deal with the primary legislation, but leave much of the detailed legislation to be provided by way of statutory instrument.
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