Submissions

 


The CIOT comments sent to HMRC on Finance (No 2) Bill 2017: Clause on IHT Overseas Property with value attributable to UK residential property.

The CIOT comments sent to HMRC on Deemed domicile: Income and Capital Gains Tax – draft clauses published 13 July 2017.

The CIOT comments sent to HMRC on Finance (No.2) Bill - Proposed changes to the Substantial Shareholding Exemption.

The CIOT comments sent to the Finance and Constitution Committee on The Impact of Brexit on the Scottish Budget.

The CIOT comments sent to HMT on the call for evidence on taxation of employee expenses.

CIOT has endorsed in broad terms a letter sent jointly by STEP, ICAEW and TACT to HMRC setting out concerns as to the impact on normal banking transactions of the proposed Finance Bill changes to the IHT treatment of collateral for loans taken out to finance UK residential property.

The CIOT comments to sent to the OECD on BEPs: Action 8: Implementation Guidance on Hard-to-Value Intangibles.

The CIOT comments sent to HMRC in relation to a call for evidence on ‘Alternative method of VAT collection’.

The joint CIOT, IFS and IFG letter sent to the Chancellor 26 June 2017.

The CIOT comments sent to HMT on Re-introduction of non-dom reforms.