Extension of Offshore Time Limits: Clauses 79 and 80
Clauses 79 and 80 of the Finance Bill increase the assessment time limits for income tax, capital gains tax and inherita...
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Technical
Avoidance involving profit fragmentation: Clause 16
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitt...
Offshore receipts in respect of intangible property: Clause 15
In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-tax jurisd...
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The Times They Are A-Changin’: Clause 14 (payments on account of CGT)
Although it did not feature in the Budget itself, the government have confirmed that they are proceeding with the plans ...
Tax treatment of social security income: Clause 12 (Scotland)
Clause 12 of the Finance Bill sets out the tax treatment of a number of different types of social security income, inclu...
Employment income: Clauses 7 to 11 and Clause 81
Clauses 8, 9 and 10 were debated by the Committee of the Whole House.
Spotlight on International Taxes and EUHR Sub-Committees
The remit of the International Tax sub-committee includes UK direct taxes, and in particular UK corporation tax, as they...
LITRG support NHS personal budget holders to use CEST tool
The government are giving people more choice on how their health and wellbeing needs are met.
Costs in the Upper Tribunal
We think there is still an appetite to explore further the recommendation by the Costs Review Group in its Report to the...
Welsh rates of income tax
From April 2019, the UK government will reduce each of the three rates of income tax – basic, higher and additional rate...