The Office of Tax Simplification – a permanent, statutory body
Tax policy – simplification The late Lord Geoffrey Howe once picturesquely compared the task of the Tax Law Rewrite Pro...
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Technical
Shifting sands of the UK tax policy and the tax base
The CIOT has responded to the Treasury Committee’s inquiry into the ‘shifting sands of UK tax policy and the tax base’....
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...
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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...
Higgs case and s 34(1) time limits – an update
We apologise for an error which appeared in March 2016 Tax Adviser on p 48 in the article of the same name....
Use and enjoyment
HMRC has published a draft statutory instrument requiring the application of the ‘use and enjoyment’ rule to determine t...
Scotland update
LBTT additional homes supplement reference group Representatives of the CIOT attended two meetings set up by the Scotti...
Client notification obligations on persons who give offshore advice or services – Section 50 Finance (No 2) Act 2015
Section 50 of Finance (No 2) Act 2015 introduces an obligation on tax advisers and other persons who, in the course of t...