Scotland update
LBTT additional homes supplement reference group Representatives of the CIOT attended a meeting set up by the Scottish ...
Personal tax
Personal tax
Withdrawal of extra statutory concessions – CIOT comments
The ATT and CIOT have responded to a proposal, published on 4 November 2015, to withdraw a concessionary practice in BIM...
Scotland update
The Scottish Government published its draft Budget 2016–17 in December and announced its tax proposals for 2016–17....
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Tackling exploitation in the labour market – a BIS consultation
In our response to a consultation about tackling exploitation in the labour market iss
Partial surrender of life insurance policies – informal consultation on options for reform
As previously reported in Technical Newsdesk, the CIOT was granted permission to make written and oral submissions in th...
Possible scope for expansion of flood defence relief
The March 2015 issue of Tax Adviser briefly explained how tax relief works for contributions to flood and coastal erosio...
Changes to the taxation of non-UK domiciliaries
There has been much activity in this area of tax recently.
Simplification of the tax and National Insurance treatment of termination payments
LITRG and CIOT have responded to a joint HMRC/HMT consultation on the simplification of the income tax and National Insu...
Tax credits: the Autumn Statement and the future
We welcomed the Chancellor’s announcement that he would not to go ahead with changes to the tax credit taper rate and th...
SDLT Issues
The CIOT is represented on two HMRC stakeholder forums concerned with SDLT.