House of Lords call for evidence on use of secondary legislation
Secondary legislation – the delegation of powers The CIOT has always maintained that tax laws should be enshrined in pr...
Technical
Technical
HMRC consultation: Tax-advantaged venture capital schemes – streamlining the advance assurance service
The consultation paper suggests several options for streamlining the service for companies using tax-advantaged venture ...
Draft FB 2017 Cl 94 Sch 22: Requirement to correct certain offshore tax non-compliance
The government consulted on introducing a requirement to correct in August 2016, as part of their proposals to tackle of...
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Draft FB 2017 Cl 91: Errors in taxpayers’ documents (penalties for users of defeated avoidance)
In the February edition of Technical Newsdesk CIOT set out its initial views on the draft
Draft FB 2017 Cl 43 Sch 14: VAT zero-rating of adapted motor vehicles
Ten years ago, LITRG published a report entitled ‘VAT and disabled people – the case for remo
Draft FB 2017 Cl 42 Sch 13: IHT on enveloped overseas property with value attributable to UK residential property
On 5 December the Government published a response to the further consultation on the reforms t
Draft FB 2017 Cl 40: Deemed domicile, income and capital gains tax
The CIOT has submitted a response to the first tranche of the FB17 draft consultative clauses, published on 5 December 2...
Draft FB 2017 Cl 21: Corporate interest restriction
Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are intended ...
Draft FB 2017 Cl 20: Carried-forward losses
Draft Finance Bill 2017 provisions were published on 5 December 2016 and 26 January 2017 which will implement the propos...
Draft FB 2017 Cl 19: Trading and property allowances
LITRG and ATT have each submitted a response on the draft legislation for Finance Bill 2017 (Clause 19 and Schedule 5)....