Employee Ownership Trust and Employee Benefit Trust consultation
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
Personal tax
Personal tax
Draft Finance Bill legislation: abolishing the pensions lifetime allowance
Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:
Draft Finance Bill legislation: changes to data HMRC collects from customers
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
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How to deal with pension tax relief errors: an update
The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (...
Stamp taxes on shares modernisation: CIOT response
In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.
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...
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...