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
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Technical
Draft FB 2017 Cl 11 Sch 3: Foreign pensions
Clause 11 and Schedule 3 of the draft Finance Bill 2017 seek to remove the ‘90% rule’ for taxing foreign pension income ...
Draft FB 2017 Cl 9: Termination payments
From 2018/2019 onwards the scope of the exemption for termination payments will be narrowed so that non-contractual paym...
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Draft FB 2017 Cl 6: Pensions advice
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
MTD: The next steps are revealed
Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.
Scotland update
The CIOT has responded to a consultation, published by the Scottish Government in October 2016, on
Tax credit compliance processes: Work and Pensions Committee backs LITRG’s calls for independent review
In November’s Technical Newsdesk (Tax credit compliance checks) we provided an update on tax credits compliance work fol...
Postgraduate doctoral loans: consultation on new student loans
LITRG have responded to the Department for Education’s (DfE) consultation document on postgraduate doctoral loans....
Construction industry scheme: landlord payments to tenants for tenants works
The Construction Industry Scheme (CIS) requires a contractor to withhold tax from payments to subcontractors for certain...
Updated HMRC guidance on SDLT 3%
At the end of November 2016 HMRC published updated guidance on the higher rates for purchases of additional residential ...