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ATT Welcome, December 2016
Kia ora tatou! I’m still jetlagged from my bucket list trip to New Zealand – but I wish you a warm welcome to the Christmas edition of the ATT welcome page.
President's page, December 2016
On 1 November, seven professional bodies launched the latest version of professional standards for their members – known as Professional Conduct in Relation to Taxation, or PCRT.
Welcome from the editor-in-chief, December 2016
Reflecting on the Autumn Statement, I wonder whether Christmas 2016 will be the last as we know it in the tax profession.
Class 1, Class 2 and 4 NICs limits and the Self-Assessment return
The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regarding the correct way to resolve the issue of HMRC revising SA tax returns for
Creating a secondary annuities market
The government has been consulting on the development of a secondary annuities market which would have, with effect from April 2017, allowed people who had already exchanged their pension savings f
Partnership taxation
The UK government is concerned that partnerships are being used in increasingly more complex business structures that enable some of the partners to avoid paying their share of tax in the UK.
Introducing a pensions advice allowance
The government announced at Budget 2016 that it would consult on the introduction of a ‘pensions advice allowance’ (PAA).
CIOT responses to further consultation on non-domiciles
The CIOT has responded to the further consultation on reforming the taxation of non-domiciliaries published on 18 August 2016.
Welcome to December’s Technical Newsdesk
Before I introduce this month’s newsdesk, I would like to say a big thank you to the technical teams of CIOT, ATT and LITRG, and the volunteers connected with those teams, for the fantastic effort
