Brexit update: Why we should all pay attention to the ‘Customs’ Bill
Published on 21 November 2017, this Bill relates to customs, VAT and excise and gives ministers unprecedented power to c...
Technical
Technical
OECD: Mandatory disclosure rules for addressing CRS avoidance arrangements
The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in ...
Taxation of the digital economy: where are we and where are we going?
The digital economy has been the subject of much debate in recent years and in November 2017 the government published a ...
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Latest briefings
New ‘risk to capital’ condition for venture capital schemes: draft guidance
As noted in the February Technical Newsdesk, Clause 14 of Finance (No.2) Bill 2017-19 introduces an additional risk to c...
Finance (No.2) Bill 2017-19 goes through its committee stages
Finance (No.2) Bill 2017-19 completed its committee stage on 16 January after just six sittings.
Spotlight on…the CIOT’s Management of Taxes technical sub-committee
The perception that taxes management issues are mainly uninteresting has surely been dispelled in recent years....
Scotland update: Air Departure Tax Stakeholder Forum; Administrative Justice Working Group; Scottish Draft Budget
At the end of November, a CIOT representative attended the Scottish Government’s Air Departure Tax (ADT) Forum in Edinbu...
HMRC Counter-Avoidance Activity: an update
New policy measures Serial tax avoidance regime (STAR): Finance Act 2016 Sch 18
HMRC Employment Forum
Employment and Payroll Group (EPG) The EPG is HMRC’s main employment taxes forum and generally focuses on high-level po...
Penalties for enablers of tax avoidance: HMRC guidance and FAQs
Finance (No.2) Act 2017 Schedule 16 introduced new penalties for enablers of defeated abusive tax arrangements (the ‘pen...