We have previously reported on the CIOT’s extensive involvement in the consultation process to find a legislative solution for life insurance policyholders who partly withdraw substantial sums earl
As previously reported the CIOT responded to the first set of draft clauses published on 5 December last year. A further draft of the legislation was published on 26 January.
The CIOT has responded to proposals to change the anti-avoidance rules designed to prevent remuneration being disguised as something else.
The CIOT has responded to Finance Bill 2017 consultative clause 1 and Schedule 1, which would introduce a new Chapter 10 to ITEPA 2003, and draft NIC regulations, which would introduce a new catego
Coming into force on 1 April 2018, the Fulfilment House Due Diligence Scheme (FHDDS) is part of a package of measures announced at Budget 2016 / Autumn Statement 2016 to deal with non-EU traders wh
These changes have previously been reported in the March edition of Technical Newsdesk, and a feature article by Neil Warren in the February publication.
For the unrepresented individual, understanding and dealing with financial matters can be a minefield.
The pension flexibilities introduced in April 2015 gave savers the ability to access defined contribution pensions as best suits their needs.
Following our article in July 2016’s Tax Adviser, we have had many contacts from members raising different points.
The CIOT has submitted written evidence to the Finance and Constitution Committee of the Scottish Parliament, in response to its inquiry into the Air Departure Tax (Scotland) Bill.
