Promoters of tax avoidance schemes (POTAS): update and communication messages from counter avoidance
POTAS communications Articles in Tax Adviser in July and
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The Welsh Government consults on higher rates of stamp duty
The Welsh Government’s Treasury Paper 5 sought views on the Welsh policy approach to the higher rates for LTT purposes....
A Scottish approach to taxation – thank you!
To inform the submission, we prepared a survey, which was circulated directly to all members of the CIOT and ATT in Scot...
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Scotland update – call for evidence on Scotland’s relationship with the EU
The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com...
Scotland update – a call for evidence on the land and buildings transaction tax
The Finance Committee of the Scottish Parliament issued a call for evidence (tinyurl.com/jzs5rse) at the end of June to ...
Landfill tax consultation: improving clarity and certainty for taxpayers
Announced in Budget 2016, this consultation sought views on HMRC’s proposals to amend the definition of a ‘taxable dispo...
Secondary adjustments to transfer pricing legislation
In our response to the consultation document published in May (Introduction of Secondary Adjustments into the UK’s Domes...
Reform of the substantial shareholdings exemption
Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could a...
Reforms to corporation tax loss relief
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.
Charity Commission: consultation on power to disqualify trustees and senior managers – including HMRC’s fit and proper person test
The CIOT and ATT jointly responded to the Charity Commission’s consultation Power to Disqualify from Acting as a Trustee...