Working Together update – the digital progress
Since my last article ‘Working Together – the digital future’ (Tax Adviser, August 2015), progress has been made and the...
Technical
Technical
Extensions of averaging period for farmers: HMRC consultation document
The CIOT and ATT have recently responded to HMRC’s consultation document Income Tax: Extension of averaging period for f...
Promoters of tax avoidance schemes (POTAS) – update
Since our article, ‘Promotors of tax avoidance schemes (POTAS) update’ (Tax Adviser, July 2015) we have met HMRC for a s...
Most popular reads
Latest briefings
Deduction of income tax from savings income: implementation of the personal savings allowance
HMRC’s consultation document, Deduction of income tax from savings income: implementation of the Personal Savings Allowa...
Recent meetings of the Confédération Fiscale Européenne
Several CIOT representatives attended the autumn round of meetings of the Confédération Fiscale Européenne (CFE) in Vien...
FB 2015 – international agreements to improve compliance: client notification obligations
The CIOT has made representations to the Finance Bill Committee and to HMRC on clause 46 of Finance Bill 2015....
FB 2015 – goodwill and other intangible assets, restriction to relief
The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corpor...
FB 2015 – relief for finance costs related to residential property businesses
The ATT’s comments on clause 24, submitted to HMRC and to the Finance Bill committee, covered these points:...
FB 2015 – EIS and VCT sunset clauses
The article ‘Proposed refocusing of the enterprise investment scheme’ (Tax Adviser, May 2015) drew attention to the join...
FB 2015 – inheritance tax provisions
The CIOT submitted a briefing to the Finance Bill committee on clause 9 of the Finance Bill, the legislation to amend th...