FB 2015 – relief for finance costs related to residential property businesses
The ATT’s comments on clause 24, submitted to HMRC and to the Finance Bill committee, covered these points:...
Technical
Technical
FB 2015 – EIS and VCT sunset clauses
The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the join...
FB 2015 – inheritance tax provisions
The CIOT submitted a briefing to the Finance Bill committee on clause 9 of the Finance Bill, the legislation to amend th...
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Latest briefings
FB 2015 – annual investment allowance
The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written ...
FB 2015 – the personal allowance and the national minimum wage
Tax credits and welfare Clauses 3, 4 and 5 of the Finance Bill, which deal with the personal allowance and the national...
Working Together – the digital future
After an extended delay we now have the feedback from the workshops in February and March 2015 to discuss the future of ...
Tax-free childcare: delay provides opportunity for improved guidance
Tax-free childcare (TFC) was due to be implemented in October 2015 but the government announced on 1 July that implement...
Scottish rate of income tax
HMRC and the Scottish government continue with their preparations for the Scottish rate of income tax (SRIT), which will...
Scottish Fiscal Commission
The CIOT has submitted a response to the Scottish government consultation on the Scottish Fiscal Commission, which was s...
The Commission on Local Tax Reform in Scotland
LITRG and CIOT have made submissions in response to the call for evidence issued by the Commission on Local Tax Reform s...