CIOT President's page: International tax
The UAE is one of 91 countries from which our 1,905 ADIT graduates hail – representing every continent, major economy and business sector.
The UAE is one of 91 countries from which our 1,905 ADIT graduates hail – representing every continent, major economy and business sector.
We are fortunate at the CIOT and ATT to have some very talented people working for us and we were really pleased that the ATT Technical Team have again been recognised by picking up the silver awar
Fast-forward a month and we are preparing notes for the appearance of the CIOT’s Director of Public Policy Ellen Milner before the House of Lords Finance Bill Sub-Committee, where she will give evi
Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising
The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduce the number of people out of work due to long-term sickness.
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are intended to allow employers to delay reporting an advance payment of salary (‘s
The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cash long term incentive plans (LTIPs), which involve the deferral of annual bon
We have been doing these events for 10 years now, almost always with the Institute for Fiscal Studies. It’s a partnership that I think works really well.
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned the tax treatment of Employee Ownership Trusts (EOTs) and Employee Benefit Tru