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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

Finance Committee

The CIOT made a submission in response to the Finance Committee of the Scottish Parliament’s call for evidence on the Land and Buildings Transaction Tax (LBTT).

We each have our own wishes, but in our day-to-day work one thing that we all want is an efficient, informative telephone service from HMRC. At the moment that is far from being provided.

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

Since my last article ‘Working Together – the digital future’ (Tax Adviser, August 2015), progress has been made and the first digital Working Together meeting was held on 24 September 201

The CIOT and LITRG made submissions to four committees of the Scottish parliament in August.

LITRG has submitted written evidence to the Work and Pensions Select Committee on its inquiry into whether people are adequately supported in making good, informed decisions about their retirement