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The problem of getting the tax position right when claiming deferred state pension lump sums is one that will eventually be retired to the history books.

The Chancellor had a difficult path to tread in putting together his first Autumn Budget.

Age features in many tax research studies as an impacting factor on people’s tax-paying behaviour, but it is also increasingly becoming a complicating factor in practical tax affairs as populations

Termination payments: removal of the Foreign Service Relief (FSR) for UK residents

The government is proposing to remove Foreign Service Relief (FSR) with effect from 5 April 2018 (except

Finance (No 2) Act 2017

The CIOT made a formal submission to the Public Bill Committee during the passage of what was the Finance Bill 2017–19 through Parliament highlighting key points o

November, the Trading and Property Allowances, originally announced at Budget 2016 with the aim of providing simplicity and certainty regarding income tax obligations on small amounts of income

The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividend into a capital payment.

In its review of the corporation tax computation, the OTS identified capital allowances as a major source of complexity, in particular distinguishing between qualifying and non-qualifying assets an

HM Treasury published the Customs Bill White Paper on 9 October 2017, ahead of the draft Bill being released before the end of the year.

In October 2017, the CIOT attended a stakeholder meeting with HMRC and representatives from the logistics and legal sectors to discuss its draft legislation, The Fulfilment Business (Approval Schem