Use and enjoyment
HMRC has published a draft statutory instrument requiring the application of the ‘use and enjoyment’ rule to determine t...
Technical
Technical
Scotland update
LBTT additional homes supplement reference group Representatives of the CIOT attended two meetings set up by the Scotti...
Client notification obligations on persons who give offshore advice or services – Section 50 Finance (No 2) Act 2015
Section 50 of Finance (No 2) Act 2015 introduces an obligation on tax advisers and other persons who, in the course of t...
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Tax in the headlines
There has been an exceptionally high level of public interest in tax recently and this has been especially visible in th...
European branch: Indirect taxes conference round-up
IOT’s European branch held its annual indirect taxes conference in London on 11 February.
CIOT branches conference, Warwick, 7–8 March 2016
The recent branches conference was well attended, with representation from around three quarters of the UK branches....
Abolishing Class 2 National Insurance and introducing a contributory benefit test to Class 4 National Insurance for the self-employed
The 2015 Budget confirmed the government’s intention to abolish Class 2 NICs.
Definitions of residential property for SDLT
The CIOT is contributing to HMRC’s Stamp Taxes project to consider current difficulties on the main statutory definition...
Apprenticeship Levy
The ATT and CIOT have responded to draft legislation which will create the mechanism for an apprenticeship levy to be ch...
Employer-provided living accommodation
The CIOT responded to the government’s call for evidence on the taxation of employer-provided living accommodation, whic...