Employee share schemes: NIC elections
The CIOT has responded to a government consultation on whether there is a continued need for a National Insurance contri...
Technical
Technical
CIOT questions benefit of changes to VADR and IHT DOTAS changes
Background HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect t...
Office of Tax Simplification stakeholder conference
The Office of Tax Simplification (OTS) held its stakeholder conference on 18 July.
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Finance Bill: Summary of CIOT/ ATT work
The House of Commons concluded its committee stage debate on Finance Bill 2016 on 7 July after just eight sittings, incl...
Fulfilment house due diligence scheme
The fulfilment house due diligence scheme (FHDDS) intends to set out ‘fit and proper’ standards that fulfilment houses w...
Deduction of VAT by holding companies – The Larentia and Minerva case
Background We have provided input to HMRC on how to apply the ECJ judgment in Be
BEPS Action 15 – multilateral instrument
The CIOT has responded to the OECD public discussion draft on BEPS Action 15 (development of a multilateral instrument t...
Removing the tax barriers to de-enveloping residential property
With the support of the ICAEW, the Stamp Taxes Practitioners Group, STEP, and the Law Society, the CIOT has made a detai...
Creating a secondary annuity market consultation – LITRG response
HMRC has been consulting on proposals for a tax framework for the secondary annuity market, which is intended to come in...
Public financial guidance consultation – LITRG response
The government is proposing to change the structure of how it offers financial guidance to the public. The intention is ...