Possible scope for expansion of flood defence relief
The March 2015 issue of Tax Adviser briefly explained how tax relief works for contributions to flood and coastal erosio...
The March 2015 issue of Tax Adviser briefly explained how tax relief works for contributions to flood and coastal erosio...
There has been much activity in this area of tax recently.
LITRG and CIOT have responded to a joint HMRC/HMT consultation on the simplification of the income tax and National Insu...
We welcomed the Chancellor’s announcement that he would not to go ahead with changes to the tax credit taper rate and th...
The CIOT is represented on two HMRC stakeholder forums concerned with SDLT.
An anomaly for trusts The CIOT has raised concerns with HMRC on the application of what has become FA 2015 s 24 (relief...
The ATT’s comments on clause 24, submitted to HMRC and to the Finance Bill committee, covered these points:...
The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the join...
Tax credits and welfare Clauses 3, 4 and 5 of the Finance Bill, which deal with the personal allowance and the national...
Tax-free childcare (TFC) was due to be implemented in October 2015 but the government announced on 1 July that implement...