Scotland update: Land and Buildings Transaction Tax Forum; Income Tax Discussion Paper
Land and Buildings Transaction Tax Forum At the end of October, members of CIOT’s Scottish Technical Committee attended...
Land and Buildings Transaction Tax Forum At the end of October, members of CIOT’s Scottish Technical Committee attended...
Following the changes to legislation that took effect from 6 April 2015, allowing greater choice over how an individual ...
Universal credit is gradually replacing working tax credit and child tax credit, so advisers whose clients currently cla...
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividen...
November, the Trading and Property Allowances, originally announced at Budget 2016 with the aim of providing simplicity ...
Finance (No 2) Act 2017 The CIOT made a formal submission to the Public Bill Committee during the passage of what was t...
Paying at the Post Office The Transcash service at the Post Office is being withdrawn from 15 December 2017 and, as a r...
The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of pat...
Background to group This forum, organised by the Scottish government, is for networking with interested parties and for...
For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to...