Finance Bill 2021/22 draft legislation: powers to tackle electronic sales suppression
We strongly support HMRC’s efforts to deal with tax evasion like electronic sales suppression.
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Reviewing annual continuing professional development requirements
CIOT and ATT members are reminded of the need to meet the requirements of the continuing professional development regula...
Scottish Taxes Update
LITRG responded to a Scottish government dialogue on a Minimum Income Guarantee.
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Finance Bill 2021/22 draft legislation: pensions
The CIOT has submitted comments on the draft Finance Bill 2021/ 22 legislation on increasing the normal minimum pension ...
Finance Bill 2021/22 draft legislation: clamping down on promoters of tax avoidance
The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating t...
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 legislated for...
Budget representations: employment and pension taxes
The CIOT have submitted several suggestions to HMT to improve the employment taxes and pensions tax systems, including a...
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 loans receive...
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 consequences of the...
Budget representation: Employee Ownership Trusts
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership...