Scottish government cruise ship levy: CIOT response
During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in rela...
Technical
Technical
R&D tax relief advance clearances: CIOT and ATT responses
The consultation (tinyurl.com/22tw2nzd) sought views on clearances for th
Loan Charge Review 2025: joint CIOT and LITRG response
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025....
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Enhancing HMRC’s powers: tackling tax advisers facilitating non-compliance: ATT, CIOT and LITRG responses
The consultation can be found on GOV.UK here: tinyurl.com/3kpz2
Better use of new and improved third-party data: CIOT, LITRG and the ATT responses
The consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for...
Tax update spring 2025: simplification, administration and reform
On 28 April, the Exchequer Secretary to the Treasury, James Murray MP, issued a written statement (tinyurl...
Property taxation and land use policy
The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DE...
Employment tax: recent CIOT correspondence with HMRC
Construction Industry Scheme and traffic management activitiesWe highlighted the need to better publicise the new HMRC g...
Agricultural property relief and business property relief from inheritance tax: a consultation
The CIOT and ATT have responded to the HMRC technical consultation on ‘Reforms to inheritance tax reliefs: property sett...
Non-domicile tax reforms: double remittances
On 26 March 2025, in a published paper the CIOT set out concerns about the potentially unforeseen tax implications for n...