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In the May 2016 edition of Tax Adviser, we explored some of the difficulties with the travel and subsistence rul

The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip Hammond’s final announcement – that he’s just delivered his last Autumn State

Online registration, self-certification and digital reporting of employee share plans was introduced by HMRC on 6 April 2014, with the introduction of the Employment Related Securities (ERS) Online

It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of £30,000.

HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Division (SVD)) receives consistently high ratings in surveys of its users.

As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensation will no longer be required.

Background

HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect taxes and inheritance tax.

Finance Bill 2016, cl 82 and Sch 15 ensures that the inheritance tax residential nil-rate band (RNRB) is available when a person downsizes or ceases to own a home and other assets are passed on dea

With the support of the ICAEW, the Stamp Taxes Practitioners Group, STEP, and the Law Society, the CIOT has made a detailed submission to HMRC and the Treasury on the advantages of removing or miti

The CIOT has responded to the OECD public discussion draft on BEPS Action 15 (development of a multilateral instrument to implement the tax treaty-related BEPS measures).