The following are being consulted on:
The government is consulting until 24 February 2016 on proposals for abolition of class 2 NICs and introduction of a new contributory benefit test for class 4 NICs. See www.bit.ly/1m5a1Lw.
Experts at Tolley examine highlights of the draft 2016 Finance Bill.
There is a sense of relief that CGT and IHT were not targeted to the extent that many practitioners had predicted, writes Lynne Rowland (Kingston Smith).
MPs debated the second reading of the National Insurance Contributions (Rate Ceilings) Bill in the House of Commons on Tuesday.
The Income Tax (Pay As You Earn) (Amendment No 3) Regulations, SI 2015/1667, which come into force on 1 October 2015, reflect the Scottish rate of income tax by revising the definitions of ‘additional rate’, ‘basic rate’ and ‘higher rate’; make provision for the new ‘S code’ to be used where an e
In this month’s briefing, Andrew Goldstone and Jeffrey Lee (Mischcon de Reya) review the key developments in the private client arena, including the recent decisions in Scott, Blackwell, Ames, Fountain and HCS Trustees.
CIOT has called for an effective publicity campaign when the announcement of a Scottish rate of income tax (SRIT) is made, to ensure that employers and taxpayers are not adversely affected. The Scottish government is expected to propose its initial rate for the SRIT when it publishes its draft b