Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, emplo...
Technical
Technical
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 case, we ar...
Most popular reads
Latest briefings
Trust Registration Service Update
Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 September 202...
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’, which s...
Business rates three-yearly valuations
The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on t...
End of HMRC COVID support schemes
Whilst the claims window for key COVID support grants close, our engagement with HMRC and HM Treasury continues....
Basis period reform: CIOT, LITRG and ATT responses
The CIOT, LITRG and ATT are concerned that the pace of change required to implement HMRC’s proposed basis period reforms...
Simplifying the VAT land exemption
The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption....
Rural productivity: CIOT response
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural ...