Barclay Review of Business Rates
The Scottish Government set up the Barclay review group to make recommendations that seek to enhance and reform the busi...
Technical
Technical
A call for evidence on The Council Tax (Substitution of Proportion) (Scotland) Order 2016
The Scottish Government intends to implement council tax reform through The Council Tax (Substitution of Proportion) (Sc...
A call for evidence on a Scottish approach to taxation
The Finance Committee of the Scottish Parliament issued a call for evidence at the end of June 2016 to assist their inqu...
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LTT and Anti-avoidance of Devolved Taxes (Wales) Bill
(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of de...
SDLT: changes to the filing and payment process
Where the sum payable for a property is contingent or uncertain, an application for deferment of SDLT will also have to ...
VAT: The meaning of use and enjoyment
Background The government has adopted legislation that will change the place of supply of repair services provided to i...
Lookthrough Taxation and Sole Enterprise with Protected Assets
Lookthrough The CIOT and ATT have both responded to the Office of Tax Simplification’s (OTS) paper which is considering...
Alignment of dates for ‘making good’ on benefits-in-kind
HMRC consultation on how to align the various dates that currently exist within legislation to ‘make good’ tax on benefi...
Tackling disguised remuneration
After amendments to ITEPA 2003 Pt 7A (‘Disguised Remuneration’) in Finance Act 2016 aimed mainly at tackling a particula...
Simplification of the tax and National Insurance treatment of termination payments
HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination...