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...
Clause 12 of the Finance Bill sets out the tax treatment of a number of different types of social security income, inclu...
From April 2019, the UK government will reduce each of the three rates of income tax – basic, higher and additional rate...
Following Budget 2018, the LITRG technical team examined the announcements in relation to tax and benefits, to work out ...
The ATT submitted comments on the changes proposed by draft FB 2018-19 to rent-a-room relief.
The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents disposing...
Personal Tax Account (PTA) A previous article in June 2018’s Technical Newsdesk mentioned the
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier ...
Implementation date As the government recognises, implementing the very significant changes proposed for CGT by April 2...
Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax (SDLT) from 1 April 2015 in respect of transac...
Our webinar covering the Requirement to Correct Certain Offshore Tax Non-Compliance in Schedule 18 Finance (No 2) Act 20...