CIOT’s Autumn Statement representation: cryptoassets and their treatment for tax purposes
The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislat...
The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislat...
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single ...
Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with t...
Back in July 2022, HMRC issued a call for evidence on the tax treatment of decentralised finance (DeFi) transactions, co...
The cash basis was introduced in 2013.
Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the CIOT and A...
Two of the changes announced in the Autumn Statement in 2022 concerned share for share exchanges involving non-UK compan...
The Finance (No.2) Bill 2023 is currently going through Parliament (Royal Assent is expected sometime towards the end of...