Draft FB 2017 Cl 18: Business Investment Relief
The CIOT has submitted comments on clause 18 of the draft FB 2017 provisions setting out cha
The CIOT has submitted comments on clause 18 of the draft FB 2017 provisions setting out cha
Clause 11 and Schedule 3 of the draft Finance Bill 2017 seek to remove the ‘90% rule’ for taxing foreign pension income ...
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.
On 5 December the Government published a response to the further consultation on the reforms t
Draft clause 19 (with draft Sch 5) of the intended provisions for inclusion in Finance Bill 2017 provides answers to som...
Draft clause 13 of the intended provisions for inclusion in Finance Bill 2017 introduces new sections 507A and 512A into...
Background Originally there was no minimum requirement as to the size of the withdrawal from the partnership or company...
The idea behind the gig economy is simple: our resources can be better used if we share them.