Scotland update
Consultation on a Scottish replacement for air passenger duty The Scottish government launched a public consultation on...
Technical
Technical
Mixed partnerships and TCGA 1992, s 162
Since the partnership changes in FA 2014, many ‘mixed’ partnerships (those whose members included both individual and co...
HMRC’s employment taxes forums
Following up on our round-up of HMRC employment taxes forums in February’s Tax Adviser we report on three recent forum m...
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The Office of Tax Simplification – a permanent, statutory body
Tax policy – simplification The late Lord Geoffrey Howe once picturesquely compared the task of the Tax Law Rewrite Pro...
Shifting sands of the UK tax policy and the tax base
The CIOT has responded to the Treasury Committee’s inquiry into the ‘shifting sands of UK tax policy and the tax base’....
Finance Bill (No. 2) Bill: Changes to entrepreneurs’ relief
As announced in December’s autumn statement, Finance (No.2) Bill includes draft legislation to amend the unintended cons...
Finance Bill (No.2) Bill: Company distributions
HMRC has published its response to the consultation on company distributions.
The Budget, the Finance Bill and beyond…The consultation process rolls on
A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy ...
Domicile – income tax and CGT new clause and schedule
The CIOT has commented on the draft clause published on 2 February 2016 (and updated on 5 February to correct typographi...
Higgs case and s 34(1) time limits – an update
We apologise for an error which appeared in March 2016 Tax Adviser on p 48 in the article of the same name....