Tax in the headlines
There has been an exceptionally high level of public interest in tax recently and this has been especially visible in th...
Technical
Technical
European branch: Indirect taxes conference round-up
IOT’s European branch held its annual indirect taxes conference in London on 11 February.
CIOT branches conference, Warwick, 7–8 March 2016
The recent branches conference was well attended, with representation from around three quarters of the UK branches....
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Latest briefings
Abolishing Class 2 National Insurance and introducing a contributory benefit test to Class 4 National Insurance for the self-employed
The 2015 Budget confirmed the government’s intention to abolish Class 2 NICs.
Definitions of residential property for SDLT
The CIOT is contributing to HMRC’s Stamp Taxes project to consider current difficulties on the main statutory definition...
Apprenticeship Levy
The ATT and CIOT have responded to draft legislation which will create the mechanism for an apprenticeship levy to be ch...
Employer-provided living accommodation
The CIOT responded to the government’s call for evidence on the taxation of employer-provided living accommodation, whic...
Review of VAT grouping
HMRC plans to undertake a consultation on three issues relating to VAT groups and cost sharing.
Changes to class 2 NIC
Since 6 April 2015 taxpayers have no longer been required to pay their Class 2 NI contributions ‘up front’ to HMRC....
Scotland update
LBTT additional homes supplement reference group Representatives of the CIOT attended a meeting set up by the Scottish ...