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...
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...
Recent work with/regarding the Office of Tax Simplification
The CIOT has responded to HM Treasury’s review of the Office of Tax Simplification and held discussions with the Office ...
Meetings of Employment Taxes Forums
A brief overview of recent forum meetings attended by representatives of the CIOT, LITRG and ATT, including the Employme...
Enterprise Management Incentives – a call for evidence: CIOT response
In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management Incentive...
HMRC Forum meetings
In this article, we summarise the main points from the March 2021 meetings of four of HMRC’s forums, which are attended ...
HMRC Employment Taxes Forums
A round up of recent meetings of four of HMRC’s employment taxes related consultation forums: the Employment and Payroll...
New HMRC Construction and Small Business Technical Forums
HMRC have recently established two new forums, the Construction Forum, which will consider any tax-related issues affect...
Tackling disguised remuneration tax avoidance: CIOT response
The CIOT has suggested that more could be done to make it clear that disguised remuneration schemes do not work, that th...
HMRC Employment Tax Fora meetings
A round up of HMRC employment tax related consultative forum meetings.