Entrepreneurs’ Relief (ER) – Finance Act 2016 amendments to the associated disposals rules
Background Originally there was no minimum requirement as to the size of the withdrawal from the partnership or company...
Technical
Technical
The FA 2016 practicalities of investment income for Estates and Trusts
How personal representatives (PRs) and trustees should account for interest and dividends received by them is now a lot ...
The gig economy
The idea behind the gig economy is simple: our resources can be better used if we share them.
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Latest briefings
Ministry of Justice: Transforming our justice system – assisted digital
The Ministry of Justice (MoJ) recently consulted on plans to reform the justice system, including introducing an online ...
Pre-registration VAT
Background HMRC recently issued Revenue and Customs Brief (RCB) 16/2016 concerning the deduction of VAT incurred on goo...
HMRC consultation: Penalty for participating in VAT fraud
Background HMRC published a consultation document putting forward proposals for a new penalty regime for VAT fraud....
Serial Tax Avoidance – an update on the serial tax avoiders’ legislation in Finance Act 2016
The key message to advisers from HMRC during a recent Talking Points webinar on serial tax avoidance was that taxpayers ...
An update on the work of the Office of Tax Simplification (OTS)
New Tax Director Paul Morton has been appointed as the new Tax Director of the OTS.
Making Tax Digital – the CIOT, ATT and LITRG consultation responses
Bringing business tax into the digital age – LITRG messages While the LITRG is generally supportive of the digital stra...
All Party Parliamentary Group on Responsible Tax
In assessing the issues under inquiry, it is necessary to look both backwards (learning from the past), and forwards (an...