The draft Scottish Rate of Income Tax (Consequential Amendments) Order 2015 Regulations introduce amendments to ensure that the Scottish rate of income tax operates as intended in relation to other areas of UK income tax legislation from April 2016.
Tax receipts have underperformed in recent years. If that changes, the public finances will start to look healthier. There is tentative evidence of such a change, as David Smith reports.
75 in-house tax directors and heads of tax from large companies share their views on the coalition government's tax policies and priorities for a new government.
Mark Groom and Karen Toora (Deloitte) summarise the most significant employment tax changes to look out for, along with key dates for employers and employees in 2015/16.
As announced at Budget 2015, the Financial Services and Markets Act 2000 (Collective Investment Schemes) (Amendment) Order, SI 2015/754, will allow social investment tax relief funds to be promoted direct to the general public in the same way as enterprise investment scheme funds with effect from
The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order, SI 2015/789, relaxes the construction industry scheme compliance tests with effect from 6 April 2015 for all members of joint ventures where one member already has gross payment status.
The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations, SI 2015/605, tighten up the eligibility conditions for those claiming working tax credit on the basis of self-employment with effect from 6 April 2015.
The Social Security Contributions (Limited Liability Partnership) (Amendment) Regulations, SI 2015/607, clarify that the class 2 NIC treatment of inactive members of LLPs is the same as that of sleeping partners and inactive limited partners with effect from 6 April 2015.
Supply of care workers by an agency
Failed challenge of a PAYE determination