House of Lords Constitution Committee inquiry into the legislative process: The Passage of Legislation through Parliament
These proposals were made in a submission to the House of Lords Constitution Committee.
Technical
Technical
Corporate intangible fixed assets regime: ATT and CIOT responses
The consultation, which closed on 11 May, explores whether there is scope for targeted,
Digitalised economy: recent consultations and developments
On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the d...
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Spotlight on … the CIOT’s Succession Taxes technical sub-committee
The success of the Succession Taxes sub-committee relies on the experiences of its members when we liaise with HMRC to e...
Real Time Information and benefits: an update
Since April 2013, most employers have been required to report payroll data to HM Revenue & Customs (HMRC) in real ti...
Childcare vouchers given last minute reprieve
It had previously been announced in the 2016 Budget that, from 6 April 2018, childcare vouchers would be closed to new e...
Scotland update: Land and Buildings Transaction Tax First-time Buyers’ Relief consultation
Land and Buildings Transaction Tax (LBTT) is a tax fully devolved to the Scottish Parliament, having been introduced und...
Expansion of VAT Groups: HMRC informal consultation to look at options
CIOT representatives attended the meetings and a brief summary of the main discussion points are as follows:...
VAT registration threshold: call for evidence
Following the Spring Statement on 13 March, a call for evidence and short online survey were released to...
Entrepreneurs’ Relief
The consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’ se...