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Hello, goodbye

05 January 2016 / Robert Leach
Issue: 4532 / Categories: Comment & Analysis , Income Tax

2015 was an exciting one for tax practitioners, with much to learn.

Happy New Year and a warm welcome to 2016. But to bid a belated farewell to 2015 we could refresh our technical knowledge with a review of tax developments during the past 12 months.

In 2015 we said “hello” to the marriage allowance and M and N tax codes shared parental leave diverted profits tax occupational health relief RTI penalties for small employers Workie the pension puppet class 3A National Insurance land and buildings transaction tax restitution payment rate of corporation tax the single use carrier bag charge Scottish landfill tax prepopulated tax returns agent online self service Serious Crime Act EU Accounting Directive help-to-buy ISAs new accounting standards ApplePay and

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