Universal Credit roll-out update
Universal credit has featured in many media headlines in recent months.
Personal tax
Personal tax
Qualifying Care Relief: personal tax
Qualifying care relief may be claimed by shared lives carers and foster carers to reduce the administrative burden of co...
Risk to capital requirement for venture capital schemes: changes in Finance Bill 2017-18
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments to qualify...
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Latest briefings
Marriage allowance claims by bereaved spouses or civil partners
Clause 6 of the Finance Bill 2017-18, entitled Transfer of tax allowance after death of spouse or civil partner, amends ...
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...
Pensions freedom
Following the changes to legislation that took effect from 6 April 2015, allowing greater choice over how an individual ...
The Low Incomes Tax Reform Group report on self-employment and universal credit
Universal credit is gradually replacing working tax credit and child tax credit, so advisers whose clients currently cla...
Distributions in a winding up TAAR guidance: CIOT and ATT comments
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividen...
New £1,000 trading and property allowances (TAPAs)
November, the Trading and Property Allowances, originally announced at Budget 2016 with the aim of providing simplicity ...
Non-dom reforms: latest developments
Finance (No 2) Act 2017 The CIOT made a formal submission to the Public Bill Committee during the passage of what was t...