The government is proposing to remove Foreign Service Relief (FSR) with effect from 5 April 2018 (except
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
The inaugural board meeting of the Welsh Revenue Authority ‘WRA’ (Awdurdod Cyllid Cymru) took place in Treforest on 18 October 2017.
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
