Update: renewals basis for let property
In February 2014, the CIOT and the ICAEW wrote a joint letter to HMRC seeking clarification of the availability of the n...
Technical
Technical
Individual Savings Accounts (ISA): transfer of benefits to a surviving spouse or partner
Both the CIOT and ATT have commented on the draft Individual Savings Account (Amendment) Regulations 2015 that provide f...
Revenue Scotland: charter of standards and values
Both the CIOT and LITRG have responded to Revenue Scotland’s public consultation on a charter of standards and values....
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Working Together and digital solutions: update
Over the past few months we have used the Technical section in Tax Adviser and other channels to make our members aware ...
Right first time: a new approach to penalties?
The government has announced a consultation to look at designing a penalty system that works in a modern, digital world....
FA 2015 changes to entrepreneurs’ relief: CIOT makes further representations
In recent instalments of Technical Newsdesk we have reported on the CIOT’s submissions to HMRC setting out members’ conc...
Promotors of tax avoidance schemes (POTAS) update
We recently met HMRC to discuss working with them on communicating messages to tax agents about how the POTAS legislatio...
Taxation of part surrenders of life insurance bonds – 'a frankly ludicrous result'
The tax regime governing part surrenders of life insurance bonds in ITTOIA 2005 Ch 9 Pt 4 has drawn severe criticism fro...
BEPs continues apace
The CIOT has responded to the discussion drafts published by the OECD before Christmas, as the OECD continues its work o...
Automatic enrolment – proposed technical changes
LITRG responded on 9 January 2015 to a DWP consultation which proposed changes to the process for automatic enrolment in...