HMRC has published guidance on the rules in Finance Bill 2016 (cl 32) allowing individuals and unincorporated businesses to claim tax relief for bad debts incurred on peer-to-peer loans against other peer-to-peer income.
The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order, SI 2016/404, simplifies the compliance test, which is one of three tests that sub-contractors must satisfy to be registered to receive payments gross under the construction industry scheme, wit
Sweetening the pill, writes Lynne Rowland (Kingston Smith).
Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter.
Laura Charkin and Stephen Pevsner (King & Wood Mallesons) look back on a turbulent year for fund managers and consider the proposed new ‘income-based carried interest’ tax rules.
Andrew Goldstone and Katherine Forster (Mishcon de Reya) review the latest developments in the private client arena.
Andrey Krahmal reports on a US change to tax law which is favourable to venture capital and private equity investors.
The government has issued a small piece of the jigsaw, writes Dominic Lawrance (Charles Russell Speechlys).
The following are being consulted on: