Search

For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to the income) where income is ‘mandated’ to the beneficiary, the trustees do n

The CIOT has written to the Scottish Government to ask for clarification on the availability of LBTT group relief in circumstances where the shares of the buyer group company are pledged as securit

In August, the Scottish Government commissioned a review into Scotland’s business rates system and issued its final report and recommendations.

Background to group

This forum, organised by the Scottish government, is for networking with interested parties and for shaping best practice.

LITRG’s response discusses the decision to leave most of the detail to regulations, the proposed claimant’s charter, the recovery of overpayments of benefit and the tax/benefit interactions relatin

Background to disincorporation relief

Disincorporation relief was introduced by Finance Act 2013.

The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the availability of long term finance and barriers that investors face in providi

The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividend into a capital payment.

On 13 July 2017 the government announced there would be a delay in the introduction of Making Tax Digital (MTD).

Legislation has been in place since 2010 mandating the electronic payment of VAT, with similar provisions introduced for corporation tax in 2011.