Loans to participators: charge on upstream loans
Where a loan to a participator in a close company remains outstanding nine months after the balance sheet date, the comp...
Technical
Technical
Construction Industry Scheme: HMRC’s new guidance on payments made by a landlord to a tenant
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024...
CIOT technical team successes: September 2024
Following the May edition, where we began outlining those changes in which the CIOT was instrumental and occasions where...
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Latest briefings
Non-domicile changes
The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inherita...
Finance (No.2) Bill 2024: CIOT briefings on property and transfers of assets abroad
Finance (No.2) Act 2024received Royal Assent on 24 May 2024.
Welsh land transaction tax consultation
The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR...
Crypto Asset Reporting Framework
HMRC issued a consultation regarding the implementation of certain discretionary and optional elements of the Crypto Ass...
Public Accounts Committee inquiry: universal credit
LITRG’s response (www.litrg.org.uk/10903) to the Public Accounts Committee’s call for evidence (
Vaping products duty consultation
Following the Budget announcement about vaping products duty (VPD), aimed at addressing public health concerns about vap...
Public Accounts Committee inquiry into HMRC customer service
On 22 March, the Public Accounts Committee (PAC) opened an inquiry into HMRC’s customer service.