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Comments are requested on examples of how the Principal Purposes Test rule will apply to common transactions involving non-CIV funds.
From 1 April 2018, Land Transaction Tax will replace Stamp Duty Land Tax in Wales.
The call for evidence asks whether the Government should make changes to the requirements for non-consent bulk transfers from DC pension schemes.
Kevin Elliott examines the implications of the Government’s recent increased investment in HMRC’s counter-avoidance and litigation activity.
Every week, KPMG member firms around the world publish updates on developments in their country. Week in Tax highlights a selection that may be of interest to our readers.