The Law Society’s tax law committee has published its response to HMRC’s consultation, published in December, on three alternative proposals for how the corporate interest restriction (CIR) rules could be amended to cater for the IFRS 16 accounting changes.
The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order, SI 2018/367, maintains the automatic enrolment earnings trigger at £10,000 for 2018/19 and increases the qualifying earnings band for contributions to maintain alignment with the NICs lower and upper earnings limits fo
The government has announced that employer-supported childcare (the childcare voucher scheme) will remain open to new entrants for a further six-months, until October 2018.
Two sets of regulations make provision for the Finance Act 2017 changes to overseas pension transfers.
Regulations increasing subscription limits from 6 April 2018.
The IPPR Commission on Economic Justice has published a paper proposing a reform to the structure of income tax in the UK and the removal of NICs.
Double taxation relief and international tax enforcement orders for Colombia and Lesotho.
MEPs have voted to approve directives to establish the common corporate tax base (CCTB) and the common consolidated corporate tax base (CCCTB) across the EU from 2020.
Was a payment by an investment platform an ‘annual payment’?