Making Tax Digital for Income Tax
Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 18 months away, with taxpayers with income...
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Voluntary National Insurance contributions for older years and Home Responsibilities Protection: potential for doubling up?
As readers will be aware, it is usually possible to make voluntary National Insurance contributions (NICs) going back up...
Labour’s business tax road map: CIOT’s thoughts
The CIOT welcomed the government’s intention to publish a roadmap for business taxation and to consult on this, noting t...
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HMRC guidance on the salaried members rules: CIOT comments
The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are ef...
ATT Autumn Budget 2024 representations
The ATT made four representations in advance of the Autumn Budget on the following topics:
Fiscal citizenship research project
All countries have a fiscal culture, that is to say social norms around paying taxes and ‘tax morale’ – or how citizens ...
VAT treatment of private hire vehicles: ATT response
The consultation, first launched in April 2024, looks at the potential tax impacts of the earlier Uber Britannia Limited...
Abolition of the furnished holiday lets regime
In July, the government published draft legislation to remove the specific tax treatment for income and gains from furni...
CIOT Autumn Budget 2024 representation: incorporation relief within TCGA 1992 s 162; update on ESC D32 representation
The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions cont...
Tax treatment of carried interest: a call for evidence: CIOT comments
Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection w...