Draft FB 2017 Cl 40: Deemed domicile, income and capital gains tax
The CIOT has submitted a response to the first tranche of the FB17 draft consultative clauses, published on 5 December 2016, that implement these reforms.
The CIOT has submitted a response to the first tranche of the FB17 draft consultative clauses, published on 5 December 2016, that implement these reforms.
LITRG welcomed the opportunity to respond to some of the questions asked in the Financial Conduct Authority’s consultation document CP16/32 on Handbook changes to reflect the introduction of a Life
Draft clause 13 of the intended provisions for inclusion in Finance Bill 2017 introduces new sections 507A and 512A into Income Tax (Trading and other Income) Act (ITTOIA) 2005 and would have effec
Draft clause 19 (with draft Sch 5) of the intended provisions for inclusion in Finance Bill 2017 provides answers to some but not all of the questions which practitioners had about the new £1,000 a
While the LITRG is generally supportive of the digital strategy being pursued by HMRC we are concerned that the MTD Business pr
The idea behind the gig economy is simple: our resources can be better used if we share them.
Originally there was no minimum requirement as to the size of the withdrawal from the partnership or company.