Stamp taxes on shares modernisation: CIOT response
In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.
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Taxation of environmental land management and ecosystem service markets
The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosyste...
Charities tax compliance
In April, HMRC launched a consultation seeking views on several tax matters affecting charities and community amateur sp...
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Cryptoassets decentralised finance consultation
Back in July 2022, HMRC issued a call for evidence on the tax treatment of decentralised finance (DeFi) transactions, co...
Simplifying the Construction Industry Scheme
The consultation considered three proposals.
Off-payroll working: calculation of PAYE liability in cases of non-compliance
The CIOT has responded to a HMRC consultation proposing a legislative change to allow HMRC to take into account taxes al...
Addressing carbon leakage risk to support decarbonisation
The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:
Tougher consequences for promoters of tax avoidance
CIOT response In its response, the CIOT reaffirmed its support for the government in taking a robust approach to those ...
The Tax Administration Framework Review: information and data
The consultation document considers: the use of third-party data by HMRC; pre‑population of tax returns; who is responsi...
Creating innovative change through new legislative pilots
The sandbox piloting approach being explored is defined in the consultation document as ‘a temporary environment where H...