Inheritance Tax

Technical
1 March 2017

The CIOT considers the first tranche of the FB 2017 clauses implementing the non-dom reform package.

Technical
1 January 2017

A summary of how the FA 2016 changes to the taxation of dividends and interest affect Personal Representatives and Trustees

Technical

The CIOT has responded to HMRC’s consultation on strengthening the disclosure rules.

Technical
1 August 2016

The CIOT responds to the OECD on the BEPS multilateral instrument and hopes that a draft of this unique instrument is made available as soon as possible. This will ensure that the tax treaty-related BEPS measures are developed and implemented accurately and effectively. It notes that the resulting complexity from the multilateral instrument will be challenging.

Technical
1 August 2016

The professional bodies point to the advantages of removing the barriers to de-enveloping residential property

Technical
1 August 2016

The Finance Bill is amended so that trust interests may qualify for the downsizing allowance