Important: are you setting up in practice? Deadline for Anti-Money Laundering Registration of new businesses
As a member you should register promptly for AML supervision with the CIOT/ATT.
General Features
General Features
Reduction in the time to file a Stamp Duty Land Tax return and pay tax due
At Autumn Budget 2017 the government confirmed that the time limit for making a SDLT return and paying tax would be redu...
HMRC’s Non-Statutory and Statutory Clearance Services: how are they working at the moment?
Members of the CIOT’s Owner Managed Business, Corporate Taxes and Indirect Taxes technical sub-committees have been repo...
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Latest briefings
Making Tax Digital
HMRC recently announced that the VAT pilot has now been opened up to all types of business mandated from 1 April 2019, a...
The Finance Bill’s passage through Parliament
Government amendments A new schedule was passed which addressed concerns raised by CIOT and others that the UK had beco...
Spotlight on the Capital Gains Tax & Investment Income Sub-committee
The reforms to the taxation of non-UK domiciliaries continue to occupy the CIOT’s CGT & II Sub-committee, together w...
Do you have any clients in receipt of an Access to Work grant?
The Access to Work scheme is run by the Department for Work and Pensions (DWP) and gives grants to help disabled people ...
Avoidance involving profit fragmentation: Clause 16
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle profit splitt...
Tax treatment of social security income: Clause 12 (Scotland)
Clause 12 of the Finance Bill sets out the tax treatment of a number of different types of social security income, inclu...
Spotlight on International Taxes and EUHR Sub-Committees
The remit of the International Tax sub-committee includes UK direct taxes, and in particular UK corporation tax, as they...