The Taxation of Chargeable Gains (Gilt-edged Securities) Order, SI 2017/10, specifies seven Treasury gilt-edged securities, disposals of which are exempt from tax on chargeable gains.
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2017/11, specify the information that scheme administrators must provide to trustees and that trustees must provide to beneficiaries, when registered pension schemes pay lump-sum death benefits to trustees on or
The Scottish Parliament’s finance and constitution committee has issued a call for evidence on the Air Departure Tax (Scotland) Bill, with a deadline for submissions of 10 February 2017.
The Commons treasury committee published its report on the government’s ‘making tax digital’ proposals on 14 January (see http://bit.ly/2iCKcE9).
The Chartered Institute of Taxation, Institute for Fiscal Studies and Institute for Government have published their joint report, Better budgets: making tax policy better, outlining ten steps for improving the processes around tax policy making (see http:/
HMRC’s large business directorate recovered almost £3.2bn in underpaid VAT from large businesses as a result of compliance investigations in 2015/16, according to international law firm Pinsent Masons.
Was a discovery valid?
Income tax charge on pension benefit
Had there been a transfer of value in relation to a pension scheme?