OMB

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

Technical
1 May 2016

A summary of the changes resulting from CIOT’s representations

Technical
1 May 2016

A summary of the changes being introduced

Technical
1 March 2016

LITRG comments on changes to Class 2 NI contributions