Risk to capital requirement for venture capital schemes: changes in Finance Bill 2017-18
Clause 14 of Finance Bill 2017-18 introduces an additional risk to capital condition in order for investments to qualify...
Personal tax
Personal tax
Marriage allowance claims by bereaved spouses or civil partners
Clause 6 of the Finance Bill 2017-18, entitled Transfer of tax allowance after death of spouse or civil partner, amends ...
Scotland update: Land and Buildings Transaction Tax Forum; Income Tax Discussion Paper
Land and Buildings Transaction Tax Forum At the end of October, members of CIOT’s Scottish Technical Committee attended...
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Pensions freedom
Following the changes to legislation that took effect from 6 April 2015, allowing greater choice over how an individual ...
The Low Incomes Tax Reform Group report on self-employment and universal credit
Universal credit is gradually replacing working tax credit and child tax credit, so advisers whose clients currently cla...
Distributions in a winding up TAAR guidance: CIOT and ATT comments
The TAAR, found in ITTOIA 2005 s396B, was introduced to prevent individuals converting what would otherwise be a dividen...
New £1,000 trading and property allowances (TAPAs)
November, the Trading and Property Allowances, originally announced at Budget 2016 with the aim of providing simplicity ...
Non-dom reforms: latest developments
Finance (No 2) Act 2017 The CIOT made a formal submission to the Public Bill Committee during the passage of what was t...
Changes to paying tax: at the Post Office and by personal credit card
Paying at the Post Office The Transcash service at the Post Office is being withdrawn from 15 December 2017 and, as a r...
‘Patient Capital’ consultation
The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of pat...