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Tax-free childcare (TFC) was due to be implemented in October 2015 but the government announced on 1 July that implementation will be delayed until early 2017.

In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ concerns about changes to entrepreneurs’ relief (ER) announced in part at Budget

I  was hoping to report on the initial findings from HMRC after the digital workshops in February and March. However, at the time of writing, I am still waiting for feedback from HMRC.

The Low Incomes Tax Reform Group (LITRG) has published a report, Couples in the tax

Representatives of the ATT, CIOT and LITRG attended a meeting of Revenue Scotland’s Devolved Tax Collaborative (DTC) on 15 May.

At Autumn Statement 2014, it was announced that the government would be looking to strengthen the eligibility conditions for those claiming Working Tax Credit (WTC) on the basis of being self-emplo

Changes to entrepreneurs’ relief (ER) were announced at Budget 2015 to take effect from the same day, 18 March 2015.

The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture capital trusts to ensure they are compliant with the latest state aid rules a

The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Company Taxation Manual of the exclusion from the FA 2013 provisions rel