Kate Willis
Individual Savings Accounts (ISA): transfer of benefits to a surviving spouse or partner
Both the CIOT and ATT have commented on the draft Individual Savings Account (Amendment) Regulations 2015 that provide f...
FA 2015 changes to entrepreneurs’ relief: CIOT makes further representations
In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ conc...
Taxation of part surrenders of life insurance bonds – 'a frankly ludicrous result'
The tax regime governing part surrenders of life insurance bonds in ITTOIA 2005 Ch 9 Pt 4 has drawn severe criticism fro...
