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Clause 26 rectifies drafting errors in the legislation introduced by Finance (No 2) Act 2015 s 24.

As readers will be aware, FB 2016 includes draft legislation to amend the unintended consequences of the Finance Act 2015 changes to entrepreneurs’ relief (ER).

We were advised by HMRC in late May that, due to delays in publishing guidance on GOV.UK to help those affected by the measure, the regulations introducing the client notification obligation will n

The Treasury’s consultation document, Corporate Contributions to Grassroots Sports, is refreshingly brief and simple with only eight questions.

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

HMRC has published its response to the consultation on company distributions.

As announced in December’s autumn statement, Finance (No.2) Bill includes draft legislation to amend the unintended consequences of the FA 2015 changes to entrepreneurs’ relief in order to support

Since the partnership changes in FA 2014, many ‘mixed’ partnerships (those whose members included both individual and corporate members) have considered full incorporation by means of the individua

Section 50 of Finance (No 2) Act 2015 introduces an obligation on tax advisers and other persons who, in the course of their business, give financial or legal advice or services to another person.

Since 6 April 2015 taxpayers have no longer been required to pay their Class 2 NI contributions ‘up front’ to HMRC.