Finance Bill 2021/22 draft legislation: pensions
The CIOT has submitted comments on the draft Finance Bill 2021/ 22 legislation on increasing the normal minimum pension ...
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Technical
Finance Bill 2021/22 draft legislation: clamping down on promoters of tax avoidance
The CIOT commented on the draft legislation introducing a measure enabling publication by HMRC of information relating t...
Finance Bill 2021/22 draft legislation: notification of uncertain tax treatment
The proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legislated for...
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Budget representations: employment and pension taxes
The CIOT have submitted several suggestions to HMT to improve the employment taxes and pensions tax systems, including a...
Budget representation: assignment and enforcement of loan charge loans
The CIOT has recommended to government that they take action to prevent third parties seeking repayment of loans receive...
Budget representation: Exchequer implications for the UK of remote working abroad
The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequences of the...
Budget representation: Employee Ownership Trusts
In a 2021 Budget representation, the CIOT has suggested options for limited legislative reform to the Employee Ownership...
Budget representation: representations by ATT
The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, emplo...
Scottish Taxes Update
A summary of three consultations to which CIOT and LITRG have responded and meetings they have attended....
Introductory agencies and ‘self-employed’ live-in carers
Despite HMRC’s clear guidance (in ESM4015) and the recent Chatfield-Roberts v Phillips & Universal Aunts case, we ar...