The complex world of cryptoassets
It is now almost ten years since the public launch of Bitcoin.
Personal tax
Personal tax
Scotland update: tax coding issues for Scottish taxpayers; Carer’s Allowance Supplement
Tax coding issues for Scottish taxpayers We have come across an issue in relation to PAYE tax codes for Scottish taxpay...
Tax relief for those self-funding work-related training
The ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training costs....
Most popular reads
Latest briefings
Making Tax Digital
In summary, the legislation for penalties for failing to make returns introduces a new points-based penalty system, whic...
Marriage Allowance
Claims for marriage allowance – rate bands LITRG continue to receive regular queries regarding the allowance....
Universal Credit for self-employed: Work and Pensions Committee report
LITRG have been raising some serious concerns with both Parliament and government about the treatment of self-employed c...
Shorter payment window for Capital Gains Tax on residential properties
The ATT and CIOT have responded to HMRC’s consultation ‘Capital Gains Tax: Payment window for residential property gains...
Tax avoidance involving profit fragmentation
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018.
Entrepreneurs’ Relief and the impact of financing
Both the CIOT and ATT have responded to the consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ ...
Financing growth in innovative firms: Enterprise Investment Scheme knowledge intensive funds
Our response was based on feedback from members in practice providing advice to clients on the EIS rules and qualifying ...