With the support of the ICAEW, the Stamp Taxes Practitioners Group, STEP, and the Law Society, the CIOT has made a detailed submission to HMRC and the Treasury on the advantages of removing or miti
The CIOT has responded to the OECD public discussion draft on BEPS Action 15 (development of a multilateral instrument to implement the tax treaty-related BEPS measures).
We have provided input to HMRC on how to apply the ECJ judgment in Beteiligungsgesellschaft Larentia and Minerva mbH &a
The fulfilment house due diligence scheme (FHDDS) intends to set out ‘fit and proper’ standards that fulfilment houses will need to meet in order to operate from 2018-19.
It is two years since HMRC closed its enquiry centres, removing the means for taxpayers to receive face-to-face assistance and guidance.
FB 2016,cl 7 will reverse the decision in HMRC v Apollo Fuels, B Edwards and others [2016] EWCA Civ 157 (17 March 2016).
Clause 26 rectifies drafting errors in the legislation introduced by Finance (No 2) Act 2015 s 24.
The CIOT wrote to HMRC about the new Pt 6A Taxation (International and Other Provisions) Act 2010 (TIOPA 2010), which will be inserted by FB 2016 cl 62 and Sch 10.
As readers will be aware, FB 2016 includes draft legislation to amend the unintended consequences of the Finance Act 2015 changes to entrepreneurs’ relief (ER).
The expat tax forum met in late April to discuss domicile, NICs, the personal savings and dividends allowances, and the personal tax account.
