ATT Autumn Budget 2024 representations
The ATT made four representations in advance of the Autumn Budget on the following topics:
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Non-domicile changes
The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inheritance tax (IHT) deemed domicile rules.
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