Draft FB 2017 Cl 19: Trading and property allowances
LITRG and ATT have each submitted a response on the draft legislation for Finance Bill 2017 (Clause 19 and Schedule 5)....
LITRG and ATT have each submitted a response on the draft legislation for Finance Bill 2017 (Clause 19 and Schedule 5)....
The CIOT has submitted comments on clause 18 of the draft FB 2017 provisions setting out cha
Clause 11 and Schedule 3 of the draft Finance Bill 2017 seek to remove the ‘90% rule’ for taxing foreign pension income ...
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.
The CIOT has responded to a consultation, published by the Scottish Government in October 2016, on
In November’s Technical Newsdesk (Tax credit compliance checks) we provided an update on tax credits compliance work fol...
LITRG have responded to the Department for Education’s (DfE) consultation document on postgraduate doctoral loans....
The Construction Industry Scheme (CIS) requires a contractor to withhold tax from payments to subcontractors for certain...