Offshore tax evasion – FB 2016 cll 150 and 154
We have written to HMRC to express concerns about Finance Bill 2016 cll 150 and 154.
We have written to HMRC to express concerns about Finance Bill 2016 cll 150 and 154.
Clause 117 provides the legislation to bring into effect the additional 3% SDLT when individuals buy additional resident...
Finance Bill 2016, cl 82 and Sch 15 ensures that the inheritance tax residential nil-rate band (RNRB) is available when ...
As reported in the July edition of Technical Newsdesk, the entrepreneurs’ relief (ER) stakeholder group raised the need ...
Clause 72 and accompanying Schs 11 and 12 deal with the legislation to enact a reduction in the rate of CGT from 6 April...
We have written to HMRC to express concerns that Finance Bill 2016, cl 35 will lead to unintended consequences, and crea...
The CIOT responded in June to a Scottish Government consultation on a Scottish replacement to APD.
The marriage allowance should allow spouses or civil partners to allocate 10% of their personal allowance to their spous...
From 6 April 2016, there is a new set of rules for how savings income and dividends are taxed.
The EU’s action plan for VAT provides, among other things, for: