Option to tax: have you experienced delays?
We have received reports from members of continuing delays by the Option to Tax National Unit in responding to options t...
Technical
Technical
Current VAT property issues
The Indirect Taxes Sub-Committee has been working on VAT issues relating to property.
OECD BEPS Project – latest round of stakeholder input
The latest (and final?) round of OECD discussion drafts for public comment on the BEPS project were released in May and ...
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What's on
Engagement with HMRC, the EU and other policy makers We have had a number of recent interactions with HMRC including:...
Why should I be interested in the vapour recovery scheme?
The CIOT has responded to HMRC’s excise duty consultation, ‘Vapour recovery scheme: options for replacing the extra-stat...
Work and Pensions Select Committee: pension freedom guidance and advice inquiry
LITRG has submitted written evidence to the Work and Pensions Select Committee on its inquiry into whether people are ad...
Scotland update – round-up of submissions and meetings
The CIOT and LITRG made submissions to four committees of the Scottish parliament in August.
Devolved air passenger duty
Background Air passenger duty (APD) is being devolved to Scotland and, if it agrees, Wales.
R&D tax credits: reimbursed expenses
The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the m...