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Draft FB 2015: a welcome new relief but with scope for improvement
The Chancellor’s autumn statement included a commitment to public funding of flood defence projects.
Draft FB 2015: clarification – but not as we know it
The CIOT and the ATT responded to the draft legislation on the use of fixed rate deduction for use of home that was publ...
Towards a TMA for Welsh taxes
The Wales Bill received royal assent on 17 December 2014. The Wales Act 2014 includes provision for:
Proposed new rules for dismembering and resolving enquiries
The Autumn Statement included the announcement that the government would ‘consult on a proposal to introduce a new power...
Finance Bill 2013: how it responded to consultation
In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft...