Admin

A guide to venture capital scheme changes

Tribunals’ inconsistent approach to VAT legislation

What are the implications of the omission of perfume from stock figures?

Take control of your client admin

ISA rules

The Individual Savings Account (ISA) (Amendment No 4) Regulations 2015/1370 and the Child Trust Fund (CTF) (Amendment No 3) Regulations 2015/1371 have been made and will come into force on 1 July.

The Office of Tax Simplification (OTS) has refreshed its drive for user-friendly tax policies, by counselling the government on the key principles for avoiding complexity.

New advice from the independent Treasury body urges ministers and civil servants to ensure each proposed tax measure meets policy aims, has careful focus and accurate design, and is maintained properly.

Tax experts applaud Revenue’s “pragmatic” PAYE approach

A new charity campaign will help vulnerable people with their tax

Ideas for improving the tax system

Hold your finger on the pulse

G Bianchi (TC4442)

HMRC have published initial detail on the manner in which they will interpret terms used in the sections of the Scotland Act 2012, which set out the definition of a Scottish taxpayer.

The department is seeking views on whether draft technical guidance provides clarity on the principles by which Scottish taxpayer status should be decided. The definition is focused on where the individual lives, not where he or she works.