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Engagment with HMRC and other policy makers

We have had a number of recent interactions with HMRC including:

We have had a number of meetings including:

The CIOT is represented on two HMRC stakeholder forums concerned with SDLT.

An anomaly for trusts

The CIOT has raised concerns with HMRC on the application of what has become FA 2015 s 24 (relief for finance costs related to residential property businesses) to in

The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance.

We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a business is first registered.

The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’.

The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the joint Treasury and HMRC publication in March of draft legislation and explanatory

The ATT’s comments on clause 24, submitted to HMRC and to the Finance Bill committee, covered these points:

Tax credits and welfare

Clauses 3, 4 and 5 of the Finance Bill, which deal with the personal allowance and the national minimum wage, were debated and passed in Standing Committee on 17 S