Implementation of the financing restriction for residential let property: the CIOT’s concerns
An anomaly for trusts The CIOT has raised concerns with HMRC on the application of what has become FA 2015 s 24 (relief...
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Employment intermediaries and tax relief for travel and subsistence
LITRG, the ATT and CIOT responded to an HMRC consultation which proposed removing home-to-work travel and subsistence ta...
Intermediaries legislation (IR35)
The CIOT has responded to HMRC’s request for proposals to improve the effectiveness of IR35, including transferring liab...
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Deeds of variation
The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’....
Direct recovery of debts
The CIOT, ATT and LITRG made submissions to the House of Commons Finance Bill Committee on what has become FA 2015 s 51 ...
Higgs case and s 34(1) time limits
The Upper Tribunal has held that a self-assessment tax return submitted by a taxpayer more than four years after the tax...
VAT option to tax – progress update
In recent months we have received numerous reports from our members of continuing and excessive delays in the time it ta...
Disclosure of tax avoidance schemes (DOTAS) – draft hallmark regulations
The CIOT has commented on two sets of draft regulations recently published by HMRC that amend the descriptions of the ar...
Entrepreneurs’ relief and FA 2015 changes
Following a CIOT meeting in July with HMRC policy and HMT on the recent Finance Act 2015 changes to Entrepreneurs’ Relie...
Ministry of Justice consults on a proposal to introduce fees in the tax tribunals
The CIOT, LITRG and ATT have each responded, criticising the Ministry of Justice’s proposals to introduce fees in the Fi...