Reforms to the taxation of non-domiciled individuals
As previously reported the CIOT responded to the first set of draft clauses published on 5 December last year....
Technical
Technical
Re-calculating gains on part surrenders of life insurance policies
We have previously reported on the CIOT’s extensive involvement in the consultation process to find a legislative soluti...
Tackling offshore tax evasion: a requirement to notify HMRC of offshore structures
HMRC’s consultation considered the introduction of a new legal requirement that intermediaries creating or promoting cer...
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Making Tax Digital and cash basis accounting for traders and landlords: Draft Finance Bill 2017 legislation
The government published draft legislation for a one month consultation on 31 January 2017 containing the enabling provi...
Making Tax Digital: the House of Lords examine the proposals
In February Tina Riches (CIOT), Michael Steed (ATT) and Robin Williamson (LITRG) gave oral evidence to the House of Lord...
Scotland update: Air departure tax
A representative of the CIOT’s Scottish Technical Sub-Committee attended the meeting of the Scottish Government’s Air De...
LITRG response to FCA draft guidance on the Lifetime ISA
LITRG welcomed the opportunity to respond to some of the questions asked in the Financial Conduct Authority’s consultati...
Work and Pensions Committee inquiry: Self-employment and the gig economy
LITRG have responded to the Work and Pensions Committee (WPC) inquiry into self-employment and the gig economy....
Update on limiting child tax credit and universal credit to a maximum of two children
Child tax credit (CTC) is paid by HMRC to support families with children.
Changes to the VAT Flat Rate Scheme
Background HMRC explained the nature and scale of the abuse of the Flat Rate Scheme (FRS) at meetings attended by repre...