The CIOT has commented on the draft clause published on 2 February 2016 (and updated on 5 February to correct typographical errors) to be included in Finance Bill 2016 to introduce the new deemed d
The ATT and CIOT have responded to a proposal, published on 4 November 2015, to withdraw a concessionary practice in BIM66301, under which sub-postmasters (SPM) remuneration can be treated as a tra
Representatives of the CIOT attended a meeting set up by the Scottish government to provide input into the development and implementation
The March 2015 issue of Tax Adviser briefly explained how tax relief works for contributions to flood and coastal erosion risk management projects (Draft FB 2015: a welcome new
As previously reported in Technical Newsdesk, the CIOT was granted permission to make written and oral submissions in the appeal to the Upper Tribunal in Lobler v HMRC [2015] UKUT 152 (TCC
In our response to a consultation about tackling exploitation in the labour market issued by the Department for Business, Innovation and
The Scottish Government published its draft Budget 2016–17 in December and announced its tax proposals for 2016–17. In particular, the first Scottish Rate of Income Tax (SRIT) will be set at 10%.
We welcomed the Chancellor’s announcement that he would not to go ahead with changes to the tax credit taper rate and thresholds planned from April 2016.
LITRG and CIOT have responded to a joint HMRC/HMT consultation on the simplification of the income tax and National Insurance Contributions (NICs) treatment of termination payments.
