Draft FB 2017 Cl 21: Corporate interest restriction
Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are intended ...
Technical
Technical
Draft FB 2017 Cl 20: Carried-forward losses
Draft Finance Bill 2017 provisions were published on 5 December 2016 and 26 January 2017 which will implement the propos...
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)....
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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
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.
Scotland update
The CIOT has responded to a consultation, published by the Scottish Government in October 2016, on
Tax credit compliance processes: Work and Pensions Committee backs LITRG’s calls for independent review
In November’s Technical Newsdesk (Tax credit compliance checks) we provided an update on tax credits compliance work fol...