Mandatory professional indemnity insurance for tax advisers: CIOT, ATT and LITRG responses
CIOT, ATT and LITRG have each responded to the HMRC consultation on the possible introduction of a requirement for all p...
Technical
Technical
Meetings of Employment Taxes Forums
A brief overview of recent forum meetings attended by representatives of the CIOT, LITRG and ATT, including the Employme...
Capital gains tax 30-days reporting service: offsetting an overpayment
HMRC provide an interim process solution for offsetting a capital gains tax overpayment arising under the capital gains ...
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National Insurance Contributions Bill 2021: CIOT comments
The CIOT has submitted evidence to Parliament on measures in a National Insurance Contributions Bill which introduces se...
Pensions: net payment arrangements v relief at source payroll mistakes: how common are they?
There is huge potential for confusion about the methods for giving tax relief via the payroll on employee pension contri...
Enterprise Management Incentives – a call for evidence: CIOT response
In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management Incentive...
R&D tax relief – a consultation: CIOT and ATT responses
Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9awxr83r)....
Clamping down on promoters of tax avoidance – a consultation: CIOT and LITRG responses
The consultation (see tinyurl.com/484a9ett) was seeking views on further proposals to tackle promoters of tax avoidance ...
Transfer pricing documentation – a consultation: CIOT response
In our response, we note that the current requirements around transfer pricing documentation are being looked at due to ...
Notification of uncertain tax treatment by large businesses – second consultation: CIOT response
CIOT responded to the second consultation document on the proposal for notification of uncertain tax treatment by large ...