Creating a secondary annuities market
The government has been consulting on the development of a secondary annuities market which would have, with effect from...
Technical
Technical
Employee share schemes: NIC elections
In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to th...
Class 1, Class 2 and 4 NICs limits and the Self-Assessment return
The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regar...
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Confédération Fiscale Européenne (CFE)
The CFE was founded in 1959 and today embraces 26 national organisations from 21 European countries, representing, with ...
Pension Wise standards: changes for secondary annuity market guidance
From April 2017, individuals in receipt of an annuity may be able to sell their policy.
Tax credits compliance checks
In November 2014, HMRC announced it would be using the services of a private third party company called SYNNEX-Concentri...
Civil penalties for enablers of offshore evasion – and other deterrents
Increasingly law enforcement and other government agencies are turning their attention to those who enable criminals to ...
Barclay Review of Business Rates
The Scottish Government set up the Barclay review group to make recommendations that seek to enhance and reform the busi...
A call for evidence on The Council Tax (Substitution of Proportion) (Scotland) Order 2016
The Scottish Government intends to implement council tax reform through The Council Tax (Substitution of Proportion) (Sc...
A call for evidence on a Scottish approach to taxation
The Finance Committee of the Scottish Parliament issued a call for evidence at the end of June 2016 to assist their inqu...