Flexible benefit arrangements: a redirection of earnings
The Rangers case (The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77) is discussed in some det...
Technical
Technical
Childcare update
The Autumn Statement announced, for both tax-free childcare (TFC) and the extended provision of free childcare, a revise...
CIOT representation on HMRC's employment tax forums
There are many HMRC forums providing representative bodies and businesses with an opportunity to discuss practical and p...
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Latest briefings
Modernising VAT for cross-border e-commerce
Background The digital marketplace offers an opportunity for business expansion.
Travel and subsistence
Following on from the stage one review of travel and subsistence that HM Treasury opened in summer 2014, a discussion pa...
Partial surrender of life insurance policies – informal consultation on options for reform
As previously reported in Technical Newsdesk, the CIOT was granted permission to make written and oral submissions in th...
Making tax digital and digital tax accounts
In December, HMRC published the Making Tax Digital Roadmap and announced that the government would consult on options to...
CJEU still not providing opinions in English
We continue to be concerned at the lack of English translations of some important opinions and judgments of the Court of...
Improving large business tax compliance
The CIOT has welcomed the approach to tax governance requirements for large businesses reflected in the draft Finance Bi...
New strict liability criminal offence for offshore evaders
Draft legislation introducing a strict liability offence for offshore tax evasion reflects some of the concerns that CIO...