A Scottish approach to taxation – thank you!
To inform the submission, we prepared a survey, which was circulated directly to all members of the CIOT and ATT in Scotland.
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The Welsh Government consults on higher rates of stamp duty
The Welsh Government’s Treasury Paper 5 sought views on the Welsh policy approach to the higher rates for LTT purposes.
Promoters of tax avoidance schemes (POTAS): update and communication messages from counter avoidance
Marriage allowance
During this summer’s ATT conferences, many members noted problems claiming the transferable marriage allowance on the recipient’s self-assessment tax return.
Distributions in a winding-up – FB16 cl l35: Update
Clause 35 of Finance Bill 2016 introduces a targeted anti-avoidance rule (TAAR) for specified distributions made on a winding-up.
HMRC’s voluntary returns policy
HMRC has provided a statement of its position on voluntary ITSA returns as a result of the First-tier Tribunal case of Revell v HMRC [2016] UKFTT 97.
It reads:
Partial surrender of life insurance policies – CIOT and LITRG’s view
The CIOT welcomed both the formal consultation and the commitment to introducing legislation for the preferred option for change in Finance Act 2017.
Tax deductibility of corporate interest expense
In our response to the second consultation on Tax Deductibility of Corporate Interest Expense, the CIOT said that the mooted start date of April 2017 was too ambitious given the scale and
Disability issues – HMRC seeks expertise
Do you feel you have expertise or insight that could help HMRC better understand the needs of people with disabilities to improve the services provided?