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Armed forces personnel can find their tax position difficult to navigate due to several reasons: the complex system of allowances paid to them; how tax is paid on those allowances, if they are taxa

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

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

Budget 2016 included further details of the rollout of tax-free childcare, and regulations made immediately before the statement contained changes that may lead to significant cuts in some tax cred

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

The CIOT is contributing to HMRC’s Stamp Taxes project to consider current difficulties on the main statutory definition of residential property for SDLT purposes in FA 2003 s 116 and the associate

The 2015 Budget confirmed the government’s intention to abolish Class 2 NICs.

LBTT additional homes supplement reference group

Representatives of the CIOT attended two meetings set up by the Scottish government to consider the proposed additional homes supplement o