Help to Save: consultation on implementation
Announced in early 2016, the Help to Save scheme will be available by April 2018 and open to ‘individuals… in receipt of...
Technical
Technical
Disability issues – HMRC seeks expertise
Do you feel you have expertise or insight that could help HMRC better understand the needs of people with disabilities t...
Tax deductibility of corporate interest expense
In our response to the second consultation on Tax Deductibility of Corporate Interest Expense, the CIOT said that the mo...
Most popular reads
Latest briefings
Partial surrender of life insurance policies – CIOT and LITRG’s view
The CIOT welcomed both the formal consultation and the commitment to introducing legislation for the preferred option fo...
HMRC’s voluntary returns policy
HMRC has provided a statement of its position on voluntary ITSA returns as a result of the First-tier Tribunal case of R...
Distributions in a winding-up – FB16 cl l35: Update
Clause 35 of Finance Bill 2016 introduces a targeted anti-avoidance rule (TAAR) for specified distributions made on a wi...
A corporate criminal offence of failure to prevent the criminal facilitation of tax evasion
In its response to HMRC’s second consultation on proposals to introduce a new corporate criminal offence of failure to p...
Employee share schemes: NIC elections
The CIOT has responded to a government consultation on whether there is a continued need for a National Insurance contri...
CIOT questions benefit of changes to VADR and IHT DOTAS changes
Background HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect t...
Office of Tax Simplification stakeholder conference
The Office of Tax Simplification (OTS) held its stakeholder conference on 18 July.