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...
Technical
Technical
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.’...
Tax and 'localised' benefits
The Social Security Advisory Committee (SSAC) released a call for evidence in late 2014 on ‘localisation and social secu...
Most popular reads
Latest briefings
RTI is appealing
In September 2014 HMRC announced that the start date for automated in-year penalties for the late filing of full payment...
Sports Clubs – unjust enrichment
Background We wrote to HMRC about their approach to refunds to sports clubs as outlined in Revenue and Customs Brief 25...
Disabled people and their carers
An update on the tax rules In recent years there has been a substantial growth in th
Rating the Autumn Statement
In the past we have been asked by the House of Commons’ Treasury committee to report on how well the Budget met its six ...
Towards a TMA for Welsh taxes
The Wales Bill received royal assent on 17 December 2014. The Wales Act 2014 includes provision for:
Reform of close company participator rules
It was announced in the Autumn Statement 2014 that the government has completed its review into the tax charge on loans ...
Proposed new rules for dismembering and resolving enquiries
The Autumn Statement included the announcement that the government would ‘consult on a proposal to introduce a new power...