Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs: consultation responses
From April 2020, the government wishes to reduce the final period exemption for PRR from 18 months to 9 months....
From April 2020, the government wishes to reduce the final period exemption for PRR from 18 months to 9 months....
Call for evidence on the Non-Domestic Rates (Scotland) Bill The Non-Domestic Rates (Scotland) Bill (the Bill) aims to d...
The issue arises from the fact that the finance costs are disallowed in calculating an individual’s rental profits and r...
Both the ATT and CIOT responded to the HMRC/HMT consultation SDLT: non-UK resident surcharge consultation which closed i...
Devolved Taxes Legislation Working Group CIOT was represented at the first meeting of the Devolved Taxes Legislation Wo...
Money purchase annual allowance The pensions Annual Allowance (AA) is normally £40,000, but when someone accesses money...
Recent meetings There have been a number of meetings at which the CIOT and/or LITRG have been represented in recent wee...
Pensions freedom has given pension savers choice over what they do with their retirement savings.
Scottish income tax applies to the non-savings and non-dividend income of Scottish taxpayers.