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...
Technical
Technical
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...
Scotland update: a call for evidence on the economic impact of leaving the EU, LBTT focus group, LBTT forum
The CIOT responded to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament...
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Entrepreneurs’ Relief (ER) – Finance Act 2016 amendments to the associated disposals rules
Background Originally there was no minimum requirement as to the size of the withdrawal from the partnership or company...
The FA 2016 practicalities of investment income for Estates and Trusts
How personal representatives (PRs) and trustees should account for interest and dividends received by them is now a lot ...
The gig economy
The idea behind the gig economy is simple: our resources can be better used if we share them.
Ministry of Justice: Transforming our justice system – assisted digital
The Ministry of Justice (MoJ) recently consulted on plans to reform the justice system, including introducing an online ...
Pre-registration VAT
Background HMRC recently issued Revenue and Customs Brief (RCB) 16/2016 concerning the deduction of VAT incurred on goo...
HMRC consultation: Penalty for participating in VAT fraud
Background HMRC published a consultation document putting forward proposals for a new penalty regime for VAT fraud....
Serial Tax Avoidance – an update on the serial tax avoiders’ legislation in Finance Act 2016
The key message to advisers from HMRC during a recent Talking Points webinar on serial tax avoidance was that taxpayers ...