Improving HMRC’s approach to dispute resolution: HMRC consultation
The CIOT response
The CIOT supports the aligning of appeals processes between direct and indirect taxes because it would help to mitigate the confusion and misunderstandings that&n
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Closing in on promoters of marketed tax avoidance: HMRC consultation
The CIOT response
The CIOT supports the government in taking a robust approach to those who continue to devise, promote or sell mass-marketed tax avoidance schemes.
Loan Charge Review 2025: joint CIOT and LITRG response
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.
Better use of new and improved third-party data: CIOT, LITRG and the ATT responses
The consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for tax administration.
Simplifying the taxation of offshore interest: HMRC consultation
The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar year basis, rather than the existing tax year basis, so that the interest tax
HMRC’s Tax Administration Framework Review: new ways to tackle non-compliance
The consultation sought views on four areas:
a) amendment to conditions for making claims;
b) reform of revenue correction notice conditions;
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:
Simple assessment: not so simple perhaps?
From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:
State pension and the annual taxable figure
LITRG is hearing from more and more people who are unsure about their state pension tax obligations.