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From April 2020, the government wishes to reduce the final period exemption for PRR from 18 months to 9 months.

HM Treasury has published a 12-week call for evidence (closing on 17 July) on how SITR has been used and why take-up of the scheme has been

Money purchase annual allowance

The pensions Annual Allowance (AA) is normally £40,000, but when someone accesses money purchase pension savings, the much-reduced Money Purchase Annual Al

Devolved Taxes Legislation Working Group

CIOT was represented at the first meeting of the Devolved Taxes Legislation Working Group, which has been established by the Scottish government,

Both the ATT and CIOT responded to the HMRC/HMT consultation SDLT: non-UK resident surcharge consultation which closed in May.

Pensions freedom has given pension savers choice over what they do with their retirement savings.

Recent meetings

There have been a number of meetings at which the CIOT and/or LITRG have been represented in recent weeks.

Last year, HMRC launched a wide-ranging consultation on the taxation of trusts.

HMRC’s ‘The Taxation of Trusts: a Review’ issued on 7 November 2018 set out the three principles that the government said should underpin the taxation of trusts: transparency, fairness and neutrali

While the changes to tax relief for residential landlords on interest and other finance costs were first introduced in F(2)A 2015, the first phasing-in of these changes started during 2017 /18 and