CIOT questions benefit of changes to VADR and IHT DOTAS changes
Background
HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect taxes and inheritance tax.
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FB 2016, cl 82 inheritance tax: increased nil rate band (Downsizing)
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
Removing the tax barriers to de-enveloping residential property
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
BEPS Action 15 – multilateral instrument
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).
The Budget, the Finance Bill and beyond…The consultation process rolls on
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
Domicile – income tax and CGT new clause and schedule
The CIOT has commented on the draft clause published on 2 February 2016 (and updated on 5 February to correct typographical errors) to be included in Finance Bill 2016 to introduce the new deemed d