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.
Technical
Technical
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...
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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...
I am in the departure lounge ready to leave
‘This train is ready for departure. If you are not planning on travelling with us today, please leave the train now.’...
Taxation of part surrenders of life insurance bonds – 'a frankly ludicrous result'
The tax regime governing part surrenders of life insurance bonds in ITTOIA 2005 Ch 9 Pt 4 has drawn severe criticism fro...