Administrative Justice Working Group: Scotland
Background to group This forum, organised by the Scottish government, is for networking with interested parties and for...
Personal tax
Personal tax
Mandated trust income
For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to...
Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
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Savings income issues, including bank accounts paying ‘rewards’
The mis-named ‘personal savings allowance’ (in reality, a 0% rate of tax) can cause confusion for taxpayers....
Penalties for late non-resident Capital Gains Tax (NRCGT) returns
We have been in discussion with HMRC following recent reports from members of substantial penalties being levied for lat...
2016/17 Self-Assessment tax returns affected by exclusions
In July’s edition of Tax Adviser Giles Mooney and Tim Good provided guidance on navigating the complex field...
Tax credit renewals and compliance checks
The tax credit annual renewal period runs from 6 April to 31 July 2017 (in most cases).
Non-resident companies subject to income tax and non-resident CGT
The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment ...
Cash basis for property businesses
Transitional adjustments when moving between GAAP and the cash basis Members are concerned about the operation of the t...
Trivial commutation for small pensions
With the introduction of pensions flexibility in April 2015, it might have been hoped that ‘trivial commutation’ and ‘sm...