Scottish taxes
The Scottish Taxes Committee has been considering a number of consultations of late.
Technical
Technical
Double tax treaties: review of treaty policy positions
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Conventi...
Decentralised finance (cryptoassets): HMRC call for evidence
The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation of Decentr...
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HMRC Annual Report and Accounts 2021-22
Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Report and Acco...
Green guidance
The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to the UK’s ...
Online VAT registration
The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making submissio...
The two-pillar solution to international tax: where we are now?
In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-pillar sol...
Business rates revaluation 2023
The CIOT’s Business Rates Working Group responded to the recent business rates consultation on the form of transitional ...
Stamp duty land tax: company addresses for service of documents
The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulations 2022 ...
HM Treasury: Consultation on a new Statutory Debt Repayment Plan
The proposed Statutory Debt Repayment Plan (SDRP) scheme is designed to be a new statutory debt solution available to in...