Joint and several liability of company directors: draft Finance Bill
The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shar...
Management of taxes
Management of taxes
DAC6: International Tax Enforcement: disclosable arrangements
On 22 July 2019, HMRC published draft regulations implementing EU Directive 2018/ 822 amendi
Welsh Revenue Authority’s dispute resolution strategy
The Welsh Revenue Authority (WRA) administers two fully devolved taxes – Land Transaction Tax and Landfill Disposal Tax....
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HMRC letters and ‘certificates of tax position’ to individuals with offshore income, gains and assets – an update for CIOT members
The full update and an example of a recent letter and certificate of tax position are provided on our...
Protecting your Taxes in Insolvency: CIOT response
The government is proposing to introduce legislation that will make HMRC a preferred secondary creditor for VAT, PAYE, e...
Electronic Sales Suppression
In this Call for Evidence HMRC wanted to understand more about how modern technology is being exploited for ESS and the ...
Insolvency and tax debts: a consultation
Since 2003, when ‘Crown Preference’ was effectively abolished, HMRC has been a non-preferential creditor in respect of a...
Pensions dashboards consultation
On 3 December 2018, the Department for Work and Pensions (DWP) published a consultation, ‘
Stamp taxes on shares consideration rules
On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules....
Amendments to tax returns: ATT, CIOT and LITRG responses
HMRC released a call for evidence on 7 November 2018 to explore how tax returns are amen