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The CIOT has responded to HMRC’s request for proposals to improve the effectiveness of IR35, including transferring liability from the personal service company (PSC) to the engager and changing the

LITRG, the ATT and CIOT responded to an HMRC consultation which proposed removing home-to-work travel and subsistence tax relief for a worker engaged through an employment intermediary and who is s

A majority government, a radical new leader of the opposition, a new third party at Westminster, a new First Minister of Scotland. A lot has changed in British politics over the past year.

Every five years, or so, when the nation is about to go to the polls, politicians appear to become interested again in the question: ‘Should we really care about public attitudes to tax?’ Although

Hidden at the back of the summer Budget is a brief announcement of a consultation on cutting business rates for local newspapers.

It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA 2007 Pt 5B and ss 255A–E and TCGA 1992 Sch 8B.

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:

Pensions tax is undergoing a generational transformation after recent radical Budgets. With it come challenges for scheme members, their advisers and employers.

Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual scheme (ACS) is the latest yet perhaps most carefully drafted addition.