Life Assurance Manual

5 August 2019 – HMRC has published a new Life Assurance Manual containing guidance on the corporation tax treatment of…

Finance Bill 2019-20

11 July 2019 – Draft clauses for Finance Bill 2019-20 (which will become Finance Act 2020) have been published.

Capital loss restriction

11 July 2019 – Responding to the earlier consultation, HMRC has amended the proposals for BLAGAB capital losses following concerns…

Investment funds manual

9 July 2019 – HMRC has published a new manual covering Unit Trusts, Open-Ended Investment Companies, Authorised Contractual Schemes, Offshore…

Inheritance tax

5 July 2019 – The Office for Tax Simplification has published its second report into simplifying IHT, including a recommendation…

Child Trust Funds

6 June 2019 – The Government has published draft regulations to ensure that funds in maturing CTF accounts can retain…

Insurance Premium Tax

3 June 2019 – HMRC has published a call for evidence on certain aspects of the operation of IPT, including…