Technical

Technical
1 February 2018

A £1.5 billion package of changes was announced to universal credit in the Autumn Budget 2017. In this article we outline those changes and explain the knock-on effects to the roll-out timetable.

Technical
1 February 2018

Autumn Budget extends scope of relief to self-funders.

Technical
1 February 2018

Growing and developing complications for EIS, SEIS and VCTs.

Technical
1 February 2018

In response to representations by LITRG, the government announced in the Autumn Budget that bereaved people would be able to benefit from the transferable marriage allowance after the death of their spouse or civil partner, for a tax year in which that partner was alive. This article examines the Finance Bill 2017-18 clause to enact this measure.

Technical
1 February 2018

Our work with HMRC, HM Treasury and parliamentarians, on the VAT, customs and excise implications of Brexit, continues.

Technical
1 January 2018

The CIOT reports back from the Land and Buildings Transaction Tax Forum and on the Scottish government’s income tax discussion paper.

Technical
1 January 2018

LITRG has responded to a technical consultation on draft secondary legislation relating to Help to Save accounts. The regulations follow on from earlier consultations on key aspects of the scheme.

Technical
1 January 2018

From 1 October 2017, new employers will have immediate duties

Technical
1 January 2018

Following several member queries, a submission was made by CIOT to HMRC regarding several VAT issues faced by non-resident landlords with opted commercial properties in the UK.

Technical
1 January 2018

The CIOT welcomes the Office of Tax Simplification’s (OTS) first report on how the VAT system can be simplified, published on 7 November.