Draft Finance Bill legislation: new criminal offence for promoters of tax avoidance
The CIOT strongly supports taking a robust approach to those who continue to promote tax avoidance schemes but this need...
Technical
Technical
HMRC’s temporary Customer Compliance Manager Service for mid‑sized businesses
Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with t...
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Latest briefings
Voluntary standards for customs intermediaries
HMRC published its call for evidence ‘Introducing a voluntary standard for customs intermediaries’ (tinyurl.c...
Agent letters: VAT penalties or penalty points for late submission of a VAT return
HMRC contacted the CIOT and other stakeholders to request feedback on how the letters with limited client identification...
How to deal with pension tax relief errors: an update
The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (...
Tackling non-compliance in the umbrella company market
CIOT response The CIOT’s comments were mainly limited to the proposals in respect of tax compliance (Chapters 4 and 5 o...
Reform of transfer pricing, permanent establishments and diverted profits tax
The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, permanent ...
Non-discretionary tax advantaged share schemes: Call for Evidence
The CIOT has responded to a Call for Evidence seeking views and evidence on the current usage of Save As You Earn (SAYE)...
Amount B of Pillar One: OECD consultation
The OECD published a consultation on Amount B of Pillar One in July 2023.