Andrew Goldstone and Katie Doyle (Mishcon de Reya) review the latest tax developments affecting private clients.
HMRC is consulting until 5 October 2016 on draft regulations to implement new measures allowing intermediaries, through digital giving platforms and text messages, a greater role in administering gift aid donations on behalf of individual donors, under the legislation introduced in Finance Act 20
Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in McQuillan, X-Wind Power, Mabbutt and Shah.
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.