

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...
Managing Scotland’s public finances: a strategic approach: CIOT and LITRG’s responses
The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in...
CIOT technical team successes: September 2024
Following the May edition, where we began outlining those changes in which the CIOT was instrumental and occasions where...
Non-domicile changes
The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inherita...