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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.

Universal credit is gradually replacing working tax credit and child tax credit, so advisers whose clients currently claim tax credits can expect them to be moved to universal credit over the next

Following the changes to legislation that took effect from 6 April 2015, allowing greater choice over how an individual might access their pension savings, the Work and Pensions Committee of the Ho

The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain of supplies is required to hand over the tax in relation to the extent to whi

Life without worrying about VAT might be an attractive thought for many small business owners.

On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), the Financial Secretary to the Treasury, Mel Stride, announced a relaxation in

Paying at the Post Office

The Transcash service at the Post Office is being withdrawn from 15 December 2017 and, as a result, HMRC payslips will no longer be accepted at the Post

Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and Customs duty issues expected to flow from the rapidly approaching “Brexit”, a