Non-resident landlord companies to come within corporation tax regime
On 20 March 2017 the government published the anticipated consultation document on proposals t
Technical
Technical
Finance Bill briefings
At time of writing technical officers from CIOT, ATT and LITRG are working on around 30 separate briefings for MPs scrut...
Scotland update: Call for evidence on the Air Departure Tax (Scotland) Bill
The CIOT has submitted written evidence to the Finance and Constitution Committee of the Scottish Parliament, in respons...
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Latest briefings
Update on the marriage allowance
Following our article in July 2016’s Tax Adviser, we have had many contacts from
Pensions: Reduction in money purchase annual allowance
The pension flexibilities introduced in April 2015 gave savers the ability to access defined contribution pensions as be...
Single finance guidance body
For the unrepresented individual, understanding and dealing with financial matters can be a minefield....
Flat rate scheme: guidance on new ‘limited cost business’ status
These changes have previously been reported in the March edition of Technical Newsdesk, and a feature article by Neil Wa...
Overseas businesses selling goods to UK customers: Fulfilment House Due Diligence Scheme
Coming into force on 1 April 2018, the Fulfilment House Due Diligence Scheme (FHDDS) is part of a package of measures an...
Off-payroll working in the public sector (IR35)
The CIOT has responded to Finance Bill 2017 consultative clause 1 and Schedule 1, which would introduce a new Chapter 10...
Disguised remuneration
The CIOT has responded to proposals to change the anti-avoidance rules designed to prevent remuneration being disguised ...