2011 Public Submissions
Public submissions made by the CIOT can be accessed below:
We are frequently asked to comment on matters of tax law or practice. The improvement and simplification of tax law are major Institute objectives.
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- PAYE Pooling - CIOT comments The CIOT comments, sent to HMRC on 21 December 2011, regarding HMRC's discussion document on a possible change to the PAYE system to give closely connected employers the option of being treated as a single entity for PAYE purposes. 21 December 2011
- Controlled Foreign Company (CFC) reform - CIOT comments The CIOT comments, sent to HMRC on 16 December 2011, regarding the response to the consulation and draft legislation on CFC reform published on 6 December 2011. 16 December 2011
- Real Time Information (RTI): P45s (Joiners and Leavers) - CIOT comments The CIOT comments, sent to HMRC on 23 November 2011, regarding the proposal to stop the requirement for employers to issue a form P45 to leavers, instead offering employers the choice of issuing a P45 or providing certain information on a 'leaver statement'. 23 November 2011
- Enhancing consumer protection, reducing regulatory restriction - CIOT comments The CIOT comments, sent to the Legal Services Board on 3 November 2011, regarding their report 'Enhancing consumer protection, reducing regulatory restriction'. 4 November 2011
- 'Moving VAT online' and 'Digital by Default' - CIOT comments The CIOT comments, sent to HMRC on 1 November 2011, on two consultations that hope to extend the use of online services in relation to tax obligations. 1 November 2011
- OECD discussion draft: Tax treaty issues related to the trading of emissions permits - CIOT comments The CIOT comments, sent the OECD on 28 October 2011, regarding their discussion draft on the tax treaty issues related to the trading of emissions permits. 28 October 2011
- Tax Law Repeals - CIOT comments The CIOT comments, sent to the Law Commission on 11 October 2011, regarding the consultation paper, produced by the Law Commission's Statute Law Repeals Team, which reviews the statute law relating to aspects of Taxation law and proposes the repeal of a number of obsolete and spent Acts. 11 October 2011
- High-risk areas of the tax code: Relief for income tax losses - CIOT comments The CIOT comments, sent to HMRC on 30 September 2011, regarding their consultation which covers reliefs for losses incurred in a trade, profession or vocation, a property business or in employment that are relievable against general income or capital gains either of the same tax year or another tax year. 30 September 2011
- R&D tax credits: meaning of 'production' - CIOT comments The CIOT comments, sent to HMRC on 27 September 2011, regarding draft legislation on 'production' for R&D purposes, to eventually replace the instructions at CIRD81350. 27 September 2011
- VAT: Cost Sharing Exemption - CIOT comments The CIOT comments, sent to HMRC on 27 September 2011, on a possible model for a cost sharing exemption that might be introduced in the UK. The consultation also asks specific questions to enable HM Revenue & Customs to assess the impact of implementing the exemption. 27 September 2011
- Controlled Foreign Company (CFC) Reform - CIOT comments The CIOT comments, sent to HM Treasury on 22 September 2011, on their consultation which includes detailed proposals for how the new CFC regime will operate. 22 September 2011
- Gifts of pre-eminent objects and works of art to the nation - CIOT comments The CIOT comments, sent to HM Treasury on 21 September 2011, on their consultation which seeks views on a new scheme to stimulate lifetime gifts of pre-eminent works of art or historic objects to the nation by offering donors in return a tax reduction based on a set percentage of the value of the object they are donating. 21 September 2011
- Integrating the operation of income tax and National Insurance Contributions - CIOT comments The CIOT comments, sent to HMRC on 19 September 2011, on the Government's call for evidence as part of its consideration of the integration of the operation of the income tax and National Insurance contributions systems. 20 September 2011
- Tax-advantaged venture capital schemes - CIOT comments The CIOT comments, sent to HM Treasury on 19 September 2011, regarding the consultation which looks at the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCTs), setting out a number of reform options aimed at improving the effectiveness of the EIS and VCTs. 19 September 2011
- Tax Agent Strategy - CIOT and ATT comments The CIOT and ATT comments, sent to HMRC on 9 August 2011 and a follow up letter on 15 September 2011, on the HMRC consultation document: 'Establishing the future relationship between the tax agent community and HM Revenue & Customs (Tax Agent Strategy)'. 16 September 2011
- Reseach and Development tax credits - CIOT comments The CIOT comments, sent to HM Treasury on 15 September 2011, regarding the further consultation on Research and Development tax credits, which aims to remove barriers to companies claiming the credit and provide greater certainty to small and start-up companies about what costs qualify for the credit. 15 September 2011
- Reform of the taxation of non-domiciled individuals - CIOT comments The CIOT comments, sent to HM Treasury on 7 September 2011, regarding the proposed reforms to the taxation of non-domiciled individuals. 7 September 2011
- Statutory definition of residence - CIOT comments The CIOT comments, sent to HM Treasury on 7 September 2011, regarding the intention to introduce a full statutory definition of tax residence for individuals. 7 September 2011
- Working with Tax Agents: Dishonest Conduct - CIOT comments The CIOT comments, sent to HMRC on 5 September 2011, regarding the discussion document on revised draft legislation which seeks to enable HMRC to tackle tax agents who act dishonestly in tax matters. 5 September 2011
- Abolition of 36 tax reliefs - CIOT comments The CIOT comments, sent to HM Treasury on 31 August 2011, regarding the proposed abolition of 36 tax reliefs. 31 August 2011
