HMRC’s new guidance strategy forum
CIOT, LITRG and ATT joined the first meeting of HMRC’s Guidance Strategy Forum in September.
Technical
Technical
New tax checks on licence renewal applications
The CIOT has commented on draft legislation introducing tax checks on licence renewal applications.
Amendments to HMRC’s civil information powers
The CIOT has commented on draft legislation amending HMRC’s civil information powers.
Most popular reads
Latest briefings
The non-resident stamp duty land tax surcharge
The CIOT has raised concerns about how the draft legislation for the non-resident stamp duty land tax surcharge of 2% wi...
Tackling promoters of tax avoidance
The CIOT and ATT have both commented on draft legislation and HMRC’s recent consultation on measures which seek to stren...
Plastic packaging tax
From 1 April 2022, the plastic packaging tax will apply to plastic packaging manufactured in or imported into the UK con...
Hybrids and other mismatch rules
At Spring Budget 2020, the government published a consultation document which examined the impact of the double deductio...
Notification of uncertain tax treatment by large businesses
The CIOT expressed strong opposition to the proposal to require large businesses to notify HMRC if they adopt an uncerta...
Treasury Committee inquiry ‘Tax after coronavirus’: CIOT and ATT evidence
On 17 July, the House of Commons Treasury Committee (ably assisted by the CIOT) launched its inquiry ‘Tax after coronavi...
COVID-19: update on the Self-Employment Income Support
An extension to the Self-Employment Income Support Scheme was announced by the Chancellor on 24 September 2020 and a fur...