The latest consultation considers the mechanics of such a proposal in relation to certain public sector licenses, namely those in the private security, taxis and private hire vehicles, waste manage
As noted in the February Technical Newsdesk, Clause 14 of Finance (No.2) Bill 2017-19 introduces an additional risk to capital condition in order for investments to qualify for any of the three ven
Around 2.4 million people currently have blue badges in England, which allows them to park for free in some pay and display bays, use disabled parking bays, and stay for up to three hours on yellow
The CIOT submitted a written response to the call for evidence issued by the Finance & Constitution
At the end of November, a CIOT representative attended the Scottish Government’s Air Departure Tax (ADT) Forum in Edinburgh.
Clause 6 of the Finance Bill 2017-18, entitled Transfer of tax allowance after death of spouse or civil partner, amends the provisions in the Income Tax Act 2007 which govern the transferable marri
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments to qualify for any of the three venture capital reliefs – Enterprise Investment Scheme
Qualifying care relief may be claimed by shared lives carers and foster carers to reduce the administrative burden of completing and submitting a full tax return to HMRC.
