HM Treasury has launched a consultation on the expansion of social investment tax relief and a new relief for social investment via an intermediary.
The plans aim to gather views on how to increase the investment limit and bring in a wider range of investors while keeping the relief well targeted and effective and minimising opportunities for tax avoidance. The consultation document also requests opinions on the approach to community farms, renewable energy and social impact bonds.
Guaranteed guidance on pensions choices will be provided by independent organisations rather than by schemes or their providers, the government has announced following consultation on this year’s Budget announcements.
News measures will allow individuals to transfer from private sector defined benefit (DB) schemes to defined contribution (DC) schemes, subject to two safeguards:
R (on the application of St Matthews West Ltd and others) v HM Treasury (and related applications), Queen’s Bench Division
Can a charge be avoided on a transfer of land from stock to fixed assets?
Capital gains tax on a property occupied by widowed mother-in-law
Pension reform: its future course and tax implications
Looking ahead to Scotland’s land and buildings transaction tax
VAT has been charged on rent in error; what, if any, liability might arise on sale?
Portland Gas Storage Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Is the annual tax on enveloped dwellings deductible for tax purposes?
A view of the tenth and last Finance Bill debate sitting
Explaining the 15% SDLT charge now the property threshold is down to £500,000
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