2012
Public submissions made by the CIOT can be accessed below:
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- VAT: Addressing borderline anomalies - CIOT comments The CIOT comments, sent to HMRC on 16 May 2012, on their consultation document entitled 'VAT: Addressing borderline anomalies'. 16 May 2012
- Enhanced Capital Allowances - CIOT comments The CIOT comments, sent to HM Treasury on 14 May 2012, regarding enhanced capital allowances – energy saving plant and machinery and environmentally beneficial plant and machinery. 14 May 2012
- CFC clause 180, Schedule 20 Finance (No4) Bill – CIOT comments The CIOT comments, sent to HMRC on 9 May 2012, regarding the draft provisions in Schedule 20 Finance (No4) Bill regarding the proposed new rules for CFCs. 10 May 2012
- EMI Share Options and Entrepreneurs' Relief - CIOT comments The CIOT comments, sent to HMRC on 30 April 2012, regarding Enterprise Management Incentives (EMI) and Entrepreneurs' Relief. 30 April 2012
- Hansard Society Consultation ‘Lifting the Lid on Delegated Legislation’ – CIOT comments The CIOT comments, sent to the Hansard Society on 26 April 2012, on their consultation entitled 'Lifting the Lid on Delegated Legislation - Issues and Questions Paper'. 26 April 2012
- Treasury Committee: Principles of Tax Policy and Budget 2012 - CIOT/LITRG comments The CIOT and LITRG comments, sent to the Treasury Committee on 16 April 2012, on how Budget 2012 (and succeeding Finance Bill) meet the Committee's tax policy principles, as expressed in its 2011 report on Principles of Tax Policy. 18 April 2012
- Statutory Register of Lobbyists - CIOT/ATT/LITRG consultation The CIOT/ATT/LITRG comments on the Cabinet Office's consultation on 'Introducing a Statutory Register of Lobbyists'. 13 April 2012
- Stamp Duty Land Tax: Rate in Respect of Residential Property where Consideration over £2million - CIOT comments The CIOT comments, sent to HRMC on 5 April 2012, and supplementary response, sent on 27 April 2012, regarding New Schedule 4A to Finance Act 2003 Stamp Duty Land Tax and the rate in respect of residential property where consideration is over £2 million. 5 April 2012
- Mortgage Market Review: Proposed package of reforms - CIOT comments The CIOT comments, sent to the Financial Services Authority on 29 March 2012, regarding the proposed package of reforms to the Mortgage Market. 30 March 2012
- CFC reform – a Gateway update - CIOT comments The CIOT comments, sent to HRMC on 16 March 2012, on this update to the Controlled Foreign Companies (CFC) reform consultation, which includes what HMRC hope to be an improved Gateway test. 16 March 2012
- Scotland's constitutional future: consultation on a referendum - CIOT comments The CIOT comments, sent to the Scotland Office on 12 March 2012, regarding the consultation on a referendum into Scotland's constitutional future published in January 2012. 12 March 2012
- Loan relationships and connected companies - CIOT comments The CIOT comments, sent to HMRC on 9 March 2012, on draft legislation which is intended to counter arrangements under which a company seeks to avoid the charge arising under the corporation tax rules on ‘deemed releases’ of loan relationships. 9 March 2012
- Microgeneration installations - CIOT comments A proactive letter, sent to HMRC on 1 March 2012, regarding microgeneration installations and relief from CGT on disposal of private residence. 1 March 2012
- Extra Statutory Concessions (ESC) A81: fifth technical consultation on draft legislation - CIOT comments The CIOT comments, sent to HMRC on 24 February 2012, regarding the consultation on amending legislation which preserves the effect of ESC A81 (Termination payments and legal costs). 24 February 2012
- Tax Transparency for Individuals - CIOT comments The CIOT comments, sent to HMRC on 24 February 2012, on the discussion document 'Modernising the administration of the personal tax system: Tax Transparency for Individuals’ which seeks feedback and ideas for how the administration of the personal tax system could be improved to achieve better understanding and make it easier for taxpayers to deal with. 24 February 2012
- Tax in Developing Countries - CIOT comments The CIOT comments, sent to the House of Commons International Development Committee on 15 February 2012, regarding tax in developing countries and increasing resources for development. 15 February 2012
- FB12 draft clauses - CIOT comments The CIOT comments, sent to HMRC and HM Treasury, on the Finance Bill 2012 (FB12) draft clauses. All the CIOT's FB12 submissions will be posted here. 14 February 2012
- FB12 Pensions - CIOT comments The CIOT comments regarding Pensions draft legislation released in December. 2 February 2012
- General Anti-Avoidance Rule - CIOT and ATT comments The CIOT and ATT comments, sent to HMRC on 27 January 2012, regarding the proposals for a General Anti-Avoidance Rule (GAAR) as set out in 'The Aaronson Report'. It represents the combined views of the CIOT and ATT; it has also had input from LITRG. 30 January 2012
- Cost Displacement - CIOT/ATT/LITRG comments The CIOT, ATT and LITRG comments, sent to the Treasury Committee on 26 January 2012, regarding 'cost displacement' from the Committee's report on the 'Administration and Effectiveness of HMRC'. 26 January 2012
- Scotland Bill - CIOT comments The CIOT comments, sent to the Parliamentary Committee on 18 January 2012, regarding the taxation provisions in the Scotland Bill. 18 January 2012
- OECD discussion draft: Permanent establishment - CIOT comments The CIOT comments, sent to the OECD on 13 January 2012, on the discussion draft which includes recommendations on the interpretation and application of article 5 (Permanent establishment) of the OECD Model Tax Convention. 13 January 2012
- Improving the operation of PAYE: Collecting Real Time Information (RTI) - CIOT comments The CIOT comments, sent to HMRC on 10 January 2012, on this technical note which presents draft amendments to regulations relating to PAYE, National Insurance contributions (NICs) and the Construction Industry Scheme (CIS) in readiness for the introduction of RTI. 10 January 2012
- Interest and royalty payments made between associated companies of different Member States - CIOT comments The CIOT comments, sent to the European Commission on 10 January 2012, regarding the proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of Member States. 10 January 2012
- Lecturers, teachers, instructors or those in a similar capacity - CIOT comments The CIOT comments, sent to HMRC on 6 January 2012, on their consultation which seeks views on the possible repeal of the regulations from April 2012 in relation to lecturers, teachers, instructors or those in a similar capacity and what the positive (or negative) consequences of repealing the rules would be. 6 January 2012
