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 consulation: modernising the taxation of corporate debt and derivative contracts This consultation is about modernising the rules governing the taxation of corporate debt (loan relationships) and derivative contracts. 19 June 2013
HMRC consultation: strengthening the Code of Practice on taxation for banks Comments are sought on the HMRC governance process around determining non-compliance with the Code and the nature of the report to be published by HMRC. 19 June 2013
HMRC consultation on community amateur sports clubs (CASC) scheme The government announced on 4 March 2013 its intent to amend and clarify eligibility conditions for clubs to be registered under the CASC scheme. 19 June 2013
HM Treasury and Business, Innovation & Skills consultation on social investment tax relief 19 June 2013
HMRC and HM Treasury consultation on pensions tax relief: individual protection from the Lifetime Allowance charge 19 June 2013
HMRC consultation: Offshore employment intermediaries 19 June 2013
HM Treasury consultation: Office of Tax Simplification review of unapproved share schemes The Government is consulting on five of the recommendations made by the OTS in its review of non tax advantaged (or ‘unapproved’) employee share schemes, which was published in January 2013. 19 June 2013
HM Treasury consultation: A review of two aspects of the tax rules on partnerships 19 June 2013
HMRC consultation: National insurance and self-employed entertainers This HMRC consultation seeks views on simplifying the future National Insurance Contributions (NICs) for self-employed entertainers. 19 June 2013
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

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Requests for input to the CIOT submissions