CIOT responses to further consultation on non-domiciles
The CIOT has responded to the further consultation on reforming the taxation of non-domiciliaries published on 18 August 2016.
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Tackling the hidden economy – consultations on sanctions and conditionality
LITRG has submitted comments to HMRC on two consultations on different approaches to tackling the hidden economy – one on sanctions and the
‘Sugar levy’– this tax will do you good
Background
The government published proposals for a levy on drinks that contain added sugar. Behind the tax is concern that drinks that are high in sugar content are leading to obesity.
Making Tax Digital – member survey and webinar
Our survey
The survey closed on 3 October and we received an impressive 1,082 replies, which is a great response rate.
HMRC’s Employment taxes forums
Employment and Payroll Group (EPG)
The EPG is HMRC’s main employment taxes forum and generally focuses on high-level policy issues.
Simplification of the tax and National Insurance treatment of termination payments
HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination payments to follow up a 2015 consultation.
Tackling disguised remuneration
After amendments to ITEPA 2003 Pt 7A (‘Disguised Remuneration’) in Finance Act 2016 aimed mainly at tackling a particular scheme, on 10 August HMRC published a technical consultation on draft legis
Alignment of dates for ‘making good’ on benefits-in-kind
HMRC consultation on how to align the various dates that currently exist within legislation to ‘make good’ tax on benefits-in-kind.
Lookthrough Taxation and Sole Enterprise with Protected Assets
Lookthrough
The CIOT and ATT have both responded to the Office of Tax Simplification’s (OTS) paper which is considering a Lookthrough taxation model for small companies.