Transforming business rates: CIOT response
The government’s objectives for reforming the business rates system in England are to protect the high street, encourage...
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Finance Bill 2024-25: Employee-ownership trusts
Following the October Budget, the CIOT made representations expressing concern about the narrow focus of the new distrib...
Finance Bill 2024-25: Property taxes
Furnished holiday lettingsClause 25 and Schedule 5 provide for the abolition of the furnished holiday lettings (FHL) reg...
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Finance Bill 2024-25: ATT briefings
Hybrid carsClauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply...
Finance Bill 2024: Employee ownership trusts
The CIOT’s latest response was largely positive, many of the Finance Bill proposals being in tune with suggestions the C...
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It pro...
Using a simplified VAT scheme could unexpectedly trigger Making Tax Digital for Income Tax compliance
The 2024/25 tax year is effectively the ‘base year’ for triggering Making Tax Digital (MTD) for Income Tax compliance fr...
R&D: recent engagement with HMRC
Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked yo...
Capital allowances: clarifying uncertainties
On the back of the government’s manifesto commitment to give businesses ‘greater clarity on what qualifies for allowance...
HMRC guidance on the salaried members rules: CIOT comments
The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are ef...