Salary advances: Proposed amendments to Regulations
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are in...
Technical
Technical
Optional remuneration, cash long term incentive plans and bonus deferral
The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cas...
‘Occupational Health: Working Better’: CIOT and ATT responses
The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduc...
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Plastic packaging tax: consultation on chemical recycling and adoption of a mass balance approach
Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging m...
LITRG Autumn Statement representation
In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved...
CIOT’s Autumn Statement representation: cryptoassets and their treatment for tax purposes
The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislat...
ATT Autumn Statement representations
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
House of Lords inquiry on draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...
Public Accounts Committee: inquiry into the performance of HMRC in 2022-23
The inquiry (see tinyurl.com/ycku35e4) is addressing the following areas:
Reforming anti-money laundering and counter-terrorism financing supervision consultation response
In June 2023, HM Treasury consulted on the future of anti-money laundering (AML) supervision in the UK, setting out four...