HM Treasury publishes Customs Bill White Paper
HM Treasury published the Customs Bill White Paper on 9 October 2017, ahead of the draft
Technical
Technical
OTS review of replacing capital allowances with depreciation: unincorporated businesses
In its review of the corporation tax computation, the OTS identified capital allowances as a major source of complexity,...
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...
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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...
Winter Finance Bill: Termination payments and disguised remuneration
Termination payments: removal of the Foreign Service Relief (FSR) for UK residents The government is proposing to remov...
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Paying at the Post Office The Transcash service at the Post Office is being withdrawn from 15 December 2017 and, as a r...
Trust Registration Service and Agent Services Account
In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are n...
HMRC complaints
After the publication of the Adjudicator’s report this summer showing that the percentag
The Trust Registration Service
Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners....