Submissions

On 19 January 2017, the CIOT submitted the response to the first tranche of the Finance Bill (FB) 2017 draft consultative clauses, published on 5 December 2016, that implement these reforms. 

The CIOT comments sent to HMRC on Draft FB17 Clause 2 Schedule 2: Optional remuneration arrangements.

The CIOT comments sent to HMRC 9 March on Hybrid and other mismatches - draft guidance.

The CIOT, ATT and LITRG provided a combination of oral and written evidence to the House of Lords Economic Affairs Finance Bill Sub-Committee on the Government’s Making Tax Digital (MTD) proposals.

The CIOT has responded to HMRC’s consultation on the scope of VAT grouping.  

We have sent our comments to HMRC on the draft Finance Bill clauses published on 31 January.

We have sent our comments to HMRC on the draft Finance Bill clauses published on 31 January.

We have sent our comments to HMRC on the draft Finance Bill clauses published on 31 January.

This consultation is considering the introduction of a new legal requirement that intermediaries creating or promoting certain complex offshore financial arrangements notify HM Revenue and Customs (HMRC) of their creation and provide a list of clients using them. Clients in their turn would be expected to notify HMRC of their involvement via a notification number on their self-assessment tax return or personal tax account. Those who fail to comply with these requirements would incur civil sanctions.

The CIOT comments sent to HMRC on The Social Security (Miscellaneous Amendments) Regulations 2017.