FB12 draft clauses - CIOT comments

The submissions include:

1. VAT Cost Sharing - 26 January 2012
2. VAT Online Registration - 26 January 2012
3. VAT Low Value Consignment Relief - 26 January 2012
4. VAT Machine Gaming Duty - 27 January 2012
5. PT Capital Allowances for Fixtures - 6 February 2012
6. IT Controlled Foreign Companies Reform - 8 February 2012
7. ST Gifts of Pre-Eminent Objects to the Nation - 9 February 2012
8. ST Reduced Rate of IHT where 10% of an estate is left to charity - 9 February 2012
9. MoT Working with Tax Agents: Dishonest Conduct - 9 February 2012
10. MoT Information Powers - 10 February 2012
11. CT Patent Box - 10 February 2012
12. CGT Seed Enterprise Investment Scheme - 14 and 15 February 2012
13. ET Non-dom Reform - 14 February 2012
14. IT CFC Reform 'An Update' - 17 February 2012
15. FB12 Overview of draft legislation - TIINs

These documents, including the draft clauses to which they refer, are available here in Adobe (pdf) format.

For the CIOT comments on the Pensions draft regulations, also released in December, please use the following link:

http://www.tax.org.uk/tax-policy/public-submissions/2012/FB12_Pensions_CIOT

Technical Team

8 February 2012