Review of VAT grouping
HMRC plans to undertake a consultation on three issues relating to VAT groups and cost sharing.
Technical
Technical
Changes to class 2 NIC
Since 6 April 2015 taxpayers have no longer been required to pay their Class 2 NI contributions ‘up front’ to HMRC....
Scotland update
LBTT additional homes supplement reference group Representatives of the CIOT attended a meeting set up by the Scottish ...
Most popular reads
Latest briefings
VAT: option to tax notifications update
Obtaining acknowledgement of an option to tax (OTT) can be crucial to property deals and transfers of going concerns in ...
Compliance Reform Forum
The following slide packs presented by HMRC at the December 2015 meeting of the Compliance Reform Forum are available to...
Stamp Duty Land Tax (SDLT) on purchases of additional residential properties
The CIOT responded to HM Treasury’s consultation on higher rates of stamp duty land tax (SDLT) on purchases of additiona...
Higgs case and s 34(1) time limits – an update
In my article on p47 of December 2015’s Tax Adviser, I covered HMRC’s interpretation of the Upper Tribunal’s decision in...
Engagement with politicians and parliament
As a not-for-profit organisation, the CIOT’s primary purpose is to promote education in taxation with a key aim of achie...
VAT medical exemption legislation needs change
Tax Adviser readers will be familiar with the CIOT’s concerns arising from the Rapid Sequence case (see Richard Wild’s a...
EU Commission consultation on the relaunch of the Common Consolidated Corporate Tax Base (CCCTB) – CIOT response
The CIOT has responded to the EU Commission’s consultation on CCCTB.