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In August 2014 HMRC undertook an informal consultation on withdrawing their guidance in the Employment Income Manual at paragraph 64120 that in some circumstances the proceeds of a sports testimoni

On 8 July 2015 HMRC published draft legislation on these points:

The CIOT has responded to HMRC’s excise duty consultation, ‘Vapour recovery scheme: options for replacing the extra-statutory concession (ESC)’.

Ben Powell’s article, ‘Nurturing growth’ (Tax Adviser, August), sets out the conditions that must be fulfilled if shares are to qualify for relief under the EIS and SEIS rules.

Selling goods on the internet has increased dramatically in recent years.

The importance of intra-UK residence is likely to increase as a result of the new tax-raising powers of Scotland and Wales.

On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target for reassurance that employee shareholders have acquired any restricted secur

Background

Air passenger duty (APD) is being devolved to Scotland and, if it agrees, Wales. It has already been partly devolved to Northern Ireland.

The CIOT and LITRG made submissions to four committees of the Scottish parliament in August.

LITRG has submitted written evidence to the Work and Pensions Select Committee on its inquiry into whether people are adequately supported in making good, informed decisions about their retirement