In Scotland, Land and Buildings Transaction Tax (LBTT) will replace Stamp Duty Land Tax (SDLT) from 1 April 2015. Donald Drysdale CA and Series Editor at ICAS Partner* Bloomsbury Professional - asks what shape will Land and Buildings Transaction Tax be in by 1 April?
Due to demand a second Companies Act 2014 seminar will take place on Thursday 5 March 2015. For further information click here or contact jennifer.simpson@bloomsbury.com.
This week the Government published its legislative agenda for the first half of 2015. There are plans to publish over 41 pieces of legislation by July.
An FRC report has found that levels of compliance with the UK Corporate Governance Code have continued to increase, but more needs to be done to ensure that asset owners and managers follow up their commitment to observe the principles laid out in the Stewardship Code.
A series of consultations and proposals by HMRC on simplifying the calculation of inheritance tax charges for trusts has ended with a targeted attack on tax planning using multiple (or ‘pilot’) trusts.