Finance Bill 2021/22 draft legislation: clamping down on promoters of tax avoidance
The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating to tax avoidance schemes.
The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating to tax avoidance schemes.
The CIOT has submitted comments on the draft Finance Bill 2021/ 22 legislation on increasing the normal minimum pension age for pensions tax and the pension ‘Scheme Pays’ reporting deadline
The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis period reforms ahead of the extension of Making Tax Digital (MTD) to income tax will place
Whilst the claims window for key COVID support grants close, our engagement with HMRC and HM Treasury continues.
Coronavirus Job Retention Scheme
The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on the case for more frequent revaluations for business rates.
Over summer, the Department for Transport ran its consultation on ‘Jet Zero – a strategy for net zero aviation’, which sets out its ambitions around decarbonising aviation whilst preserving
Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 September 2021, we are expecting further updates to the relevant legislation short
Despite HMRC’s clear guidance (in ESM4015) and the recent Chatfield-Roberts v Phillips & Universal Aunts case, we are aware that some introductory agencies still purport to provide ‘sel
A summary of three consultations to which CIOT and LITRG have responded and meetings they have attended.
HMRC have issued a Frequently Asked Questions (and answers) document for users of the UK capital gains tax property reporting service and further more detailed guidance is in progress.