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CIOT technical team successes: May 2025
Changes to draft legislation, guidance, interpretation and procedureFollowing representations made by CIOT, HMRC have ch...
Personal tax offshore anti‑avoidance legislation: CIOT response
The CIOT responded to the call for evidence on offshore anti-avoidance legislation by suggesting that an entirely fresh ...
Finance Bill 2024-25: Employee-ownership trusts
Following the October Budget, the CIOT made representations expressing concern about the narrow focus of the new distrib...
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Finance Bill 2024: Employee ownership trusts
The CIOT’s latest response was largely positive, many of the Finance Bill proposals being in tune with suggestions the C...
Finance Bill 2024: Non‑domicile/remittance basis changes
On 18 November 2024, HMRC convened a meeting of representatives from several professional bodies, including the CIOT, to...
CIOT technical team successes: February 2025
Changes to guidance/interpretation/procedureAs a result of our feedback on a proposed ‘one-to-many’ letter regarding the...
CIOT technical team successes
Here are our successes for the quarter ending 30 September 2024 in which the CIOT was instrumental in effecting change a...
HMRC guidance on the salaried members rules: CIOT comments
The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are ef...
CIOT Autumn Budget 2024 representation: incorporation relief within TCGA 1992 s 162; update on ESC D32 representation
The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions cont...
Tax treatment of carried interest: a call for evidence: CIOT comments
Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection w...