Facing a complaint
The Taxation Disciplinary Board (TDB) is an independent body set up in 2001 by the CIOT and ATT to handle complaints against members and students.
The Taxation Disciplinary Board (TDB) is an independent body set up in 2001 by the CIOT and ATT to handle complaints against members and students.
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
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
The domestic reverse charge was scheduled to be introduced from 1 October 2019; this has now been deferred to 1 October 2020.