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CIOT response

The CIOT’s comments were mainly limited to the proposals in respect of tax compliance (Chapters 4 and 5 of the consultation document), although we also made some observation

The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (NPA) sees contributions being deducted from gross income; and a ‘rel

HMRC contacted the CIOT and other stakeholders to request feedback on how the letters with limited client identification details were working in practice.

HMRC published its call for evidence ‘Introducing a voluntary standard for customs intermediaries’ (tinyurl.com/255z2nvr) on 5 June 2023 and the consultati

For tax purposes, it is well known that there is relief for business mileage driven in a private car under Income Tax (Earnings and Pensions Act (ITEPA) 2003 ss 229-231 (mileage allowance relief).

In May, the Public Accounts Committee (PAC) opened an inquiry entitled ‘Progress with making tax digital’ (MTD) (tinyurl.com/bdhjy7z7).

The sandbox piloting approach being explored is defined in the consultation document as ‘a temporary environment where HMRC could conduct tests of new policy and processes which suspend, implement,

The consultation document considers: the use of third-party data by HMRC; pre‑population of tax returns; who is responsible for the accuracy of the data; what processes should challenge and resolve

CIOT response

In its response, the CIOT reaffirmed its support for the government in taking a robust approach to those who continue to devise, promote or sell tax avoidance schemes.

The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include: