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The government is proposing to change the structure of how it offers financial guidance to the public. The intention is twofold:

HMRC has been consulting on proposals for a tax framework for the secondary annuity market, which is intended to come into effect in April 2017.

FB 2016,cl 7 will reverse the decision in HMRC v Apollo Fuels, B Edwards and others [2016] EWCA Civ 157 (17 March 2016).

Joint Forum on expatriate tax and NICs

The expat tax forum met in late April to discuss domicile, NICs, the personal savings and dividends allowances, and the personal tax account.

ATT's response

What HMRC did well during the introduction of RTI

The decision to defer the implementation of in-year filing penalties until 6 October 2014 for large employers an

Connected companies could have found themselves liable to the apprenticeship levy even if their combined pay bill did not exceed £3m.

A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy objectives are clearly defined and that the legislation serves those objectiv

Following up on our round-up of HMRC employment taxes forums in February’s Tax Adviser we report on three recent forum meetings with HMRC:

Consultation on a Scottish replacement for air passenger duty

The Scottish government launched a public consultation on arrangements for a new tax to replace Air Passenger Duty (APD) in S

The CIOT responded to the government’s call for evidence on the taxation of employer-provided living accommodation, which was published in D