Draft FB 2015: direct recovery of debt
LITRG, the ATT and the CIOT have responded to the draft Finance Bill clauses on enforced deduction from accounts, otherw...
Technical
Technical
FATCA: impact on trusts and trustees
Most of us will have heard of FATCA – the Foreign Account Tax Compliance Act – which requires financial institutions (FI...
Draft FB 2015: restriction of reliefs on disposal of goodwill to related companies
The CIOT has commented on the draft Finance Bill 2015 clauses on the denial of entrepreneurs’ relief (ER) for disposals ...
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Draft FB 2015: a welcome new relief but with scope for improvement
The Chancellor’s autumn statement included a commitment to public funding of flood defence projects.
Draft FB 2015: protection of persons making voluntary disclosures
The CIOT has commented on the proposed FA 2004 s 316A on the protection of persons making voluntary disclosures, or ‘DOT...
Scotland – update
As the ‘go live’ date of 1 April 2015 approaches for the Scottish landfill tax (SLfT) and the land and buildings transac...
Draft FB 2015: employee benefits and expenses
As part of the draft Finance Bill, the government published draft legislation in respect of four employee benefits and e...
Recent PAYE announcements
Towards the end of December 2014, HMRC made a small but quite significant announcement affecting the end-of-year PAYE su...
Draft FB 2015: IHT for trusts
HMRC have abandoned their proposal to introduce a single settlement nil-rate band and a flat-rate IHT charge on trusts....
Draft FB 2015: clarification – but not as we know it
The CIOT and the ATT responded to the draft legislation on the use of fixed rate deduction for use of home that was publ...