Stamp taxes on shares modernisation: CIOT response
In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.
Personal tax
Personal tax
Taxation of environmental land management and ecosystem service markets
The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosyste...
Cryptoassets decentralised finance consultation
Back in July 2022, HMRC issued a call for evidence on the tax treatment of decentralised finance (DeFi) transactions, co...
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Help to Save reform
Help to Save is a savings scheme aimed at low-income working people, in recognition of the fact that they are unlikely t...
Making Tax Digital survey
Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the CIOT and A...
Tax treatment of payments of state pension arrears: self assessment cases
In 2020, the Department for Work and Pensions (DWP) became aware that some people had not received an automatic increase...
Finance (No.2) Bill 2023 clause 36: capital gains tax
Two of the changes announced in the Autumn Statement in 2022 concerned share for share exchanges involving non-UK compan...
Finance (No.2) Bill 2023 clause 25: relief relating to net pay arrangement pensions
The Low Incomes Tax Reform Group (LITRG) has been campaigning for more than five years for the government to address a l...
Support for childcare and the early years inquiry
Support for childcare featured heavily in the recent budget with changes to universal credit childcare element and the e...
Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem ser...