Finance Bill 2021/22 draft legislation: notification of uncertain tax treatment
The proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legi...
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Budget representations: employment and pension taxes
The CIOT have submitted several suggestions to HMT to improve the employment taxes and pensions tax systems, i...
Budget representation: assignment and enforcement of loan charge loans
The CIOT has recommended to government that they take action to prevent third parties seeking repayment of loa...
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Budget representation: Exchequer implications for the UK of remote working abroad
The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequen...
Budget representation: Employee Ownership Trusts
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee...
Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowa...
Scottish Taxes Update
A summary of three consultations to which CIOT and LITRG have responded and meetings they have attended. ...
Introductory agencies and ‘self-employed’ live-in carers
Despite HMRC’s clear guidance (in ESM4015) and the recent Chatfield-Roberts v Phillips & Universal Aunts c...
Trust Registration Service Update
Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 Sep...
Jet Zero – a strategy for net zero aviation: CIOT response
Over summer, the Department for Transport ran its consultation on ‘Jet Zero – a strategy for net zero aviation...