Overseas businesses selling goods to UK customers: Fulfilment House Due Diligence Scheme
Coming into force on 1 April 2018, the Fulfilment House Due Diligence Scheme (FHDDS) is part of a package of measures an...
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Technical
Off-payroll working in the public sector (IR35)
The CIOT has responded to Finance Bill 2017 consultative clause 1 and Schedule 1, which would introduce a new Chapter 10...
Disguised remuneration
The CIOT has responded to proposals to change the anti-avoidance rules designed to prevent remuneration being disguised ...
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Reforms to the taxation of non-domiciled individuals
As previously reported the CIOT responded to the first set of draft clauses published on 5 December last year....
Re-calculating gains on part surrenders of life insurance policies
We have previously reported on the CIOT’s extensive involvement in the consultation process to find a legislative soluti...
Tackling offshore tax evasion: a requirement to notify HMRC of offshore structures
HMRC’s consultation considered the introduction of a new legal requirement that intermediaries creating or promoting cer...
Making Tax Digital and cash basis accounting for traders and landlords: Draft Finance Bill 2017 legislation
The government published draft legislation for a one month consultation on 31 January 2017 containing the enabling provi...
Making Tax Digital: the House of Lords examine the proposals
In February Tina Riches (CIOT), Michael Steed (ATT) and Robin Williamson (LITRG) gave oral evidence to the House of Lord...
Scotland update: Air departure tax
A representative of the CIOT’s Scottish Technical Sub-Committee attended the meeting of the Scottish Government’s Air De...
LITRG response to FCA draft guidance on the Lifetime ISA
LITRG welcomed the opportunity to respond to some of the questions asked in the Financial Conduct Authority’s consultati...