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At its September meeting, members of the CIOT’s Owner Managed Business (OMB) technical sub-committee identified some recent issues they have been experiencing with the quality of HMRC’s Clearance U

In early September, Boris Johnson announced a review of the loan charge, saying, ‘It is a very, very difficult issue and what I have undertaken to do is have a thorough going review.’

The webinar will be on Wednesday 16 October at 10.00-11.00am and will feature:

The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shared with us on a confidential basis.

It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the proposed tax.

This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), consideration rules, was consulted upon following Budget 2018, along with two oth

The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery.

ATT, CIOT and LITRG have all responded to the consultation on the draft clauses published in July in relation to government’s proposed changes to PRR and ancillary reliefs with each response focusi

In their responses, the CIOT and ATT commented on:

The CIOT and ATT have raised concerns with the information requirements for employers claiming the employment allowance from April 2020, which arise from the employment allowance being reclassified