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Implementation of the financing restriction for residential let property: the CIOT’s concerns
An anomaly for trusts
The CIOT has raised concerns with HMRC on the application of what has become FA 2015 s 24 (relief for finance costs related to residential property businesses) to in
ATT Welcome, December 2015
It was interesting reading Chris Jones’s President’s page in last month’s Tax Adviser on the challenge faced by ATT and CIOT in trying to protect the reputation of the tax profession and how we mig
President's page, December 2015
The latest CIOT/IFS debate took place on Monday last week at the Royal Society of Arts (RSA) in central London and focused on ‘the politics of tax change’.
Welcome from the editor, December 2015
I am sure I am not alone in the range of perceptions about the UK tax system that I encounter regularly.
FB 2015 – EIS and VCT sunset clauses
The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the joint Treasury and HMRC publication in March of draft legislation and explanatory
FB 2015 – relief for finance costs related to residential property businesses
The ATT’s comments on clause 24, submitted to HMRC and to the Finance Bill committee, covered these points:
FB 2015 – the personal allowance and the national minimum wage
Tax credits and welfare
Clauses 3, 4 and 5 of the Finance Bill, which deal with the personal allowance and the national minimum wage, were debated and passed in Standing Committee on 17 S
ATT Welcome, November 2015
The great thing about tax is that it is constantly changing so there is never a shortage of topics to develop into training seminars.
President's Page, November 2015
In the first Budget of this year the then coalition government announced: ‘It would be asking the regulatory bodies who police professional standards to take on a greater lead and responsibility in
