Requests for input to the CIOT submissions
Consultations and requests for input from our members.
We are frequently invited to comment on matters of tax law or practice, and we also submit proactive papers where we feel there are issues to be raised or we wish to stimulate discussion. This section lists current consultations in which we are participating and papers we are preparing, giving deadlines for input to the CIOT.
The full text of final submissions will be made available in the Public Submissions made by the CIOT area.
If there is any topic under discussion on which you would like to comment, please submit your feedback here.
- HMRC consultation: Changes to VAT zero-rating of exports from the UK The purpose of this consultation is to consider whether the proposed changes to VAT law achieve the intended result and to understand the impact of the changes on affected businesses. 12 June 2013
- HMRC consultation: VAT treatment of refunds made by manufacturers This consultation seeks views of manufacturers who pay rebates to consumers of their goods purchased through retailers. 12 June 2013
- HMRC Consultation: Simplifying IHT Charges on Trusts The second consultation on simplifying IHT charges on trusts was published on 31 May. 12 June 2013
- Scotland Act 2012: switching off SDLT in Scotland HMRC have asked for any comments from the CIOT on this draft guidance and in particular on whether there are any potential SDLT issues which are not covered, or where further examples may be useful. 15 April 2013
- Supporting Customers HMRC are gathering information from people and organisations to create a better understanding of customers who need extra help in getting their tax right and claiming their entitlements. The intention is to close all HMRC Enquiry Offices as part of this work, so it is essential that alternative means of communicating with or meeting HMRC are set in place. 5 April 2013
- Finance Bill 2013 The Finance Bill 2013 is now available for consultation. Please send comments to technical@tax.org.uk as soon as possible, but in any case by the end of May. 5 April 2013
- Plant and Machinery Allowances - second-hand fixtures HMRC have issued draft guidance for comment in Revenue & Customs Brief 03/13 on Plant and Machinery Allowances on second-hand fixtures. 20 March 2013
- CFCs - further draft guidance - Public consultation The CIOT invites comments on the draft guidance, published 28 September 2012, on certain aspects of the new CFC rules contained in the Finance Act 2012, including entity-level exemptions and gateway rules relating to trading finance profits and solo consolidation. This follows the first tranche of draft guidance which was published in June 2012. 3 October 2012
- Have your say on a consultation 1 January 2010
- Government consultations Links to consultations relevant to tax can be found here 1 January 2010
