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The CIOT is represented on two HMRC stakeholder forums concerned with SDLT.

The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5 October, as part of the final package of BEPS actions.

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

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

The ATT’s comments on clause 24, submitted to HMRC and to the Finance Bill committee, covered these points:

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

Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for UK tax purposes, in addition with the amount of double tax relief individual

The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5 October, shortly before a meeting of the G20 finance ministers.

LITRG has submitted written evidence to the Work and Pensions Select Committee on its inquiry into whether people are adequately supported in making good, informed decisions about their retirement

By the time this article appears, the 13 papers covering the 15 actions in the Base Erosion and Profit Shifting (BEPS) project will have been released.