VAT registration: current issues
VAT registrations registering company directors as sole proprietors The CIOT raised issues that have been encountered b...
Technical
Technical
Business rates avoidance and evasion
The CIOT responded to the joint HM Treasury and Department of Levelling Up, Housing and Communities consultation on tack...
Employee Ownership Trust and Employee Benefit Trust consultation
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
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Draft Finance Bill legislation: abolishing the pensions lifetime allowance
Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:
Draft Finance Bill legislation: additional tax relief for R&D intensive SMEs and potential merged R&D scheme
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single ...
Draft Finance Bill legislation: changes to data HMRC collects from customers
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
Tax simplification
As reported in the May edition of Technical Newsdesk (‘Tax simplification’, tinyurl.c
Draft Finance Bill legislation: new criminal offence for promoters of tax avoidance
The CIOT strongly supports taking a robust approach to those who continue to promote tax avoidance schemes but this need...
HMRC’s temporary Customer Compliance Manager Service for mid‑sized businesses
Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with t...
