ATT Autumn Statement representations
Trivial benefits
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
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ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs
The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax
Recent meetings of the Confédération Fiscale Européenne
Several CIOT representatives attended the autumn round of meetings of the Confédération Fiscale Européenne (CFE) in Vienna.
FB 2015 – inheritance tax provisions
The CIOT submitted a briefing to the Finance Bill committee on clause 9 of the Finance Bill, the legislation to amend the inheritance tax (IHT) regime by creating a residence nil-rate allowance (RN
Disclosure of tax avoidance schemes (DOTAS) – draft hallmark regulations
The CIOT has commented on two sets of draft regulations recently published by HMRC that amend the descriptions of the arrangements (hallmarks) that have to be notified to HMRC under the DOTAS regim