New savings and dividend tax rules – LITRG publishes the essential guide
From 6 April 2016, there is a new set of rules for how savings income and dividends are taxed.
Personal tax
Personal tax
A LITRG guide for the armed forces
Armed forces personnel can find their tax position difficult to navigate due to several reasons: the complex system of a...
Tax credit and tax-free childcare: update
Budget 2016 included further details of the rollout of tax-free childcare, and regulations made immediately before the s...
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Scotland update
Consultation on a Scottish replacement for air passenger duty The Scottish government launched a public consultation on...
Finance Bill (No. 2) Bill: Changes to entrepreneurs’ relief
As announced in December’s autumn statement, Finance (No.2) Bill includes draft legislation to amend the unintended cons...
Finance Bill (No.2) Bill: Company distributions
HMRC has published its response to the consultation on company distributions.
The Budget, the Finance Bill and beyond…The consultation process rolls on
A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy ...
Domicile – income tax and CGT new clause and schedule
The CIOT has commented on the draft clause published on 2 February 2016 (and updated on 5 February to correct typographi...
Scotland update
LBTT additional homes supplement reference group Representatives of the CIOT attended two meetings set up by the Scotti...
Abolishing Class 2 National Insurance and introducing a contributory benefit test to Class 4 National Insurance for the self-employed
The 2015 Budget confirmed the government’s intention to abolish Class 2 NICs.