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CIOT technical team successes
Here are our successes for the quarter ending 30 September 2024 in which the CIOT was instrumental in effecting change a...
HMRC guidance on the salaried members rules: CIOT comments
The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are ef...
CIOT Autumn Budget 2024 representation: incorporation relief within TCGA 1992 s 162; update on ESC D32 representation
The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions cont...
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Tax treatment of carried interest: a call for evidence: CIOT comments
Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection w...
Managing Scotland’s public finances: a strategic approach: CIOT and LITRG’s responses
The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in...
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...
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.
Crypto Asset Reporting Framework
HMRC issued a consultation regarding the implementation of certain discretionary and optional elements of the Crypto Ass...
CIOT Technical Team successes
Each quarter, we will publish a list of changes in which the CIOT was instrumental and occasions where the CIOT’s contri...