Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with the temporary Customer Compliance Manager (tCCM) model as part of their overal
The CIOT strongly supports taking a robust approach to those who continue to promote tax avoidance schemes but this needs to be done in a way that has due process with adequate safeguards and appro
As reported in the May edition of Technical Newsdesk (‘Tax simplification’, tinyurl.com/5464kktw), the CIOT, ATT and LITRG, along w
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the draft legislation indicates that the government will require businesses to pr
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single scheme for R&D and additional tax relief for R&D intensive SMEs.
Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:
As the level of digital interaction with HMRC continues to increase, it has become increasingly necessary to think about how these systems and processes should be developed, and to identify what fu
The OECD published a consultation on Amount B of Pillar One in July 2023.
The CIOT has responded to a Call for Evidence seeking views and evidence on the current usage of Save As You Earn (SAYE) and Share Incentive Plan (SIP) arrangements, and whether they are effective
The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, permanent establishments and diverted profits tax.
