FB 2016, cl 82 inheritance tax: increased nil rate band (Downsizing)
Finance Bill 2016, cl 82 and Sch 15 ensures that the inheritance tax residential nil-rate band (RNRB) is available when ...
Finance Bill 2016, cl 82 and Sch 15 ensures that the inheritance tax residential nil-rate band (RNRB) is available when ...
A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy ...
The CIOT has commented on the draft clause published on 2 February 2016 (and updated on 5 February to correct typographi...
The CIOT has responded to the EU Commission’s consultation on CCCTB.
The CIOT has commented on two sets of draft regulations recently published by HMRC that amend the descriptions of the ar...
Several CIOT representatives attended the autumn round of meetings of the Confédération Fiscale Européenne (CFE) in Vien...
The CIOT submitted a briefing to the Finance Bill committee on clause 9 of the Finance Bill, the legislation to amend th...