Draft FB 2017 Cl 40: Deemed domicile, income and capital gains tax
The CIOT has submitted a response to the first tranche of the FB17 draft consultative clauses, published on 5 December 2...
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Personal tax
Draft FB 2017 Cl 19: Trading and property allowances
LITRG and ATT have each submitted a response on the draft legislation for Finance Bill 2017 (Clause 19 and Schedule 5)....
Draft FB 2017 Cl 18: Business Investment Relief
The CIOT has submitted comments on clause 18 of the draft FB 2017 provisions setting out cha
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Draft FB 2017 Cl 11 Sch 3: Foreign pensions
Clause 11 and Schedule 3 of the draft Finance Bill 2017 seek to remove the ‘90% rule’ for taxing foreign pension income ...
Draft FB 2017 Cl 9: Termination payments
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...
Draft FB 2017 Cl 6: Pensions advice
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
MTD: The next steps are revealed
Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.
FB 2017: Reforms to the taxation of non-UK domiciliaries (clauses 40 and 41)
On 5 December the Government published a response to the further consultation on the reforms t
FB 2017: £1,000 allowances for trading and property income (clause 19)
Draft clause 19 (with draft Sch 5) of the intended provisions for inclusion in Finance Bill 2017 provides answers to som...
FB 2017: Partial surrender of life insurance policies (clause 13)
Draft clause 13 of the intended provisions for inclusion in Finance Bill 2017 introduces new sections 507A and 512A into...