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The inquiry (see tinyurl.com/ycku35e4) is addressing the following areas:

Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the draft Finance Bill 2023-24 (see tinyurl

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

The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislation for cryptoassets.

In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved’ electronic or digital signature for the purpose of paper tax refund forms.

The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduce the number of people out of work due to long-term sickness.

The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are intended to allow employers to delay reporting an advance payment of salary (‘s

The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cash long term incentive plans (LTIPs), which involve the deferral of annual bon

Your support of the tax charities, TaxAid and Tax Help for Older People, enables us to provide our tax advice services, stopping vulnerable people from falling into further financial hardship.

For several years now, the committee has been involved with discussions with HMRC on the introduction of MTD for ITSA. The main concerns have involved: