OMB

Technical
1 September 2016

HMRC has provided us with details of its current approach to clearance requests involving distributions in a winding-up.

Technical
1 August 2016

The professional bodies point to the advantages of removing the barriers to de-enveloping residential property

Technical
1 August 2016

The team report on the amendments to the entrepreneurs’ relief clauses in Finance Bill 2016

Technical
1 August 2016

ATT provides comments to HMRC on F(no2)B 2016, cl 72, Schs 11 and 12

Technical
1 August 2016

The CIOT has written to HMRC with suggestions for examples that we would like to be addressed in HMRC guidance on cl 35

Finance (No2) Act 2015 s 50 places notification obligations on persons who give offshore advice or services. Regulations have not yet been published. We will be issuing guidance for members as soon possible.

Technical
1 July 2016

The CIOT/ICAEW-led stakeholder group considers the Finance Bill 2016 entrepreneurs’ relief clauses and recommends some amendments.

Technical
1 July 2016

FB 2016 corrects drafting errors but fails to rectify the anomaly for interest in possession trusts.

Technical
1 June 2016

The consultation seeks input on what contributions should attract tax relief, how they should be routed and what reporting requirements might be appropriate.

Technical
1 May 2016

CIOT comments on HMRC’s revised position