Scotland update: Air departure tax
A representative of the CIOT’s Scottish Technical Sub-Committee attended the meeting of the Scottish Government’s Air De...
General Features
General Features
Update on limiting child tax credit and universal credit to a maximum of two children
Child tax credit (CTC) is paid by HMRC to support families with children.
House of Lords call for evidence on use of secondary legislation
Secondary legislation – the delegation of powers The CIOT has always maintained that tax laws should be enshrined in pr...
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MTD: The next steps are revealed
Let’s cut to the chase – has the consultation process worked? Has HMRC listened? Well, yes and no.
Scotland update
The CIOT has responded to a consultation, published by the Scottish Government in October 2016, on
Tax credit compliance processes: Work and Pensions Committee backs LITRG’s calls for independent review
In November’s Technical Newsdesk (Tax credit compliance checks) we provided an update on tax credits compliance work fol...
Postgraduate doctoral loans: consultation on new student loans
LITRG have responded to the Department for Education’s (DfE) consultation document on postgraduate doctoral loans....
Construction industry scheme: landlord payments to tenants for tenants works
The Construction Industry Scheme (CIS) requires a contractor to withhold tax from payments to subcontractors for certain...
Charity Commission: consultation on power to disqualify trustees and senior managers – including HMRC’s fit and proper person test
Under the relevant legislation, the Charity Commission can disqualify individuals if three cumulative tests are met:...
Scotland update: a call for evidence on the economic impact of leaving the EU, LBTT focus group, LBTT forum
The CIOT responded to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament...