VAT: option to tax notifications update
Obtaining acknowledgement of an option to tax (OTT) can be crucial to property deals and transfers of going concerns in ...
Technical
Technical
Compliance Reform Forum
The following slide packs presented by HMRC at the December 2015 meeting of the Compliance Reform Forum are available to...
Stamp Duty Land Tax (SDLT) on purchases of additional residential properties
The CIOT responded to HM Treasury’s consultation on higher rates of stamp duty land tax (SDLT) on purchases of additiona...
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Latest briefings
Higgs case and s 34(1) time limits – an update
In my article on p47 of December 2015’s Tax Adviser, I covered HMRC’s interpretation of the Upper Tribunal’s decision in...
Engagement with politicians and parliament
As a not-for-profit organisation, the CIOT’s primary purpose is to promote education in taxation with a key aim of achie...
VAT medical exemption legislation needs change
Tax Adviser readers will be familiar with the CIOT’s concerns arising from the Rapid Sequence case (see Richard Wild’s a...
EU Commission consultation on the relaunch of the Common Consolidated Corporate Tax Base (CCCTB) – CIOT response
The CIOT has responded to the EU Commission’s consultation on CCCTB.
Interest deductibility
On 22 October 2015, the Treasury published a consultation document, Tax Deductibility of Corporate Interest Expense....
Withdrawal of extra statutory concessions – CIOT comments
The ATT and CIOT have responded to a proposal, published on 4 November 2015, to withdraw a concessionary practice in BIM...
Disclosures and HMRC’s KYC initiative
Part of HMRC’s large business risk review process involves a ‘know your customer’ (KYC) visit to around 2,000 of the UK’...