Personal tax
Personal tax
Scotland update: Scottish income tax 2019/20; Scottish government consultation on managing changes to fully devolved taxes
Scottish income tax applies to the non-savings and non-dividend income of Scottish taxpayers.
Student loan repayments and finance cost relief for residential landlords
While the changes to tax relief for residential landlords on interest and other finance costs were first introduced in F...
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Latest briefings
Trust Review: CIOT response
HMRC’s ‘The Taxation of Trusts: a Review’ issued on 7 November 2018 set out the three principles that the government sai...
The Taxation of Trusts: a review
Last year, HMRC launched a wide-ranging consultation on the taxation of trusts.
Pensions dashboards consultation
On 3 December 2018, the Department for Work and Pensions (DWP) published a consultation, ‘
The 2017/18 Self-Assessment Season: how was it for you?
By now, readers engaged in the annual self-assessment cycle have hopefully recovered from the January filing season....
Reduction in the time to file a Stamp Duty Land Tax return and pay tax due
At Autumn Budget 2017 the government confirmed that the time limit for making a SDLT return and paying tax would be redu...
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...
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 ...