ATT Budget representations
The ATT has made representations to the government ahead of the Budget regarding proposed changes to private residence r...
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CIOT Budget representations
The CIOT submitted a Budget representation on deliberate behaviour, as well as submitting a joint representation with th...
Taxation Disciplinary Board: consultation on sanctions policy
The Taxation Disciplinary Board has issued a consultation document on its sanctions policy and is keen to obtain feedbac...
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Latest briefings
Simplified statements for workplace pensions
The Low Incomes Tax Reform Group (LITRG) outlines comments it submitted in response to the Department for Work and Pensi...
Scotland update: The Deposit and Return Scheme for Scotland Regulations 2020
The CIOT made a written submission to the Scottish government in response to its consultation on The Deposit and Return ...
Scotland update: principles of a local discretionary transient visitor levy or tourist tax
The CIOT made a written submission to the Scottish government in response to its consultation on the principles of a loc...
Transposition of the Fifth Money Laundering Directive: update
In January 2020, most of the Fifth Money Laundering Directive was implemented – apart from the provisions for the expans...
National Minimum Wage Consultation Forum with Employment and Payroll Group (EPG)
A recent discussion of national minimum wage (NMW) issues with HMRC and BEIS has highlighted the need for a standing for...
Termination awards and sporting testimonials: Class 1A NICs
New regulations will require Class 1A NICs to be payable in real time from 6 April 2020 on termination awards and sporti...
Loan charge review conclusion
After considering the recommendations made in Sir Amyas Morse’s review, the government has decided to make some changes ...