Cash basis for property businesses
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operation of the t...
Personal tax
Personal tax
Trivial commutation for small pensions
With the introduction of pensions flexibility in April 2015, it might have been hoped that ‘trivial commutation’ and ‘sm...
Land pooling and the Housing White Paper
In February the Department for Communities and Local Government published ‘Fixing our broken housing market’ setting out...
Most popular reads
Latest briefings
Non-dom reforms: Finance (No 2) Bill
With the publication of Finance (No.2) Bill 2017 we see the final shape of the non-dom reforms.
Update on the marriage allowance
Following our article in July 2016’s Tax Adviser, we have had many contacts from
Pensions: Reduction in money purchase annual allowance
The pension flexibilities introduced in April 2015 gave savers the ability to access defined contribution pensions as be...
Single finance guidance body
For the unrepresented individual, understanding and dealing with financial matters can be a minefield....
Reforms to the taxation of non-domiciled individuals
As previously reported the CIOT responded to the first set of draft clauses published on 5 December last year....
Re-calculating gains on part surrenders of life insurance policies
We have previously reported on the CIOT’s extensive involvement in the consultation process to find a legislative soluti...
LITRG response to FCA draft guidance on the Lifetime ISA
LITRG welcomed the opportunity to respond to some of the questions asked in the Financial Conduct Authority’s consultati...