http://www.tax.org.uk/tax-policy/public-submissions/2012http://www.tax.org.uk/tax-policy/public-submissions/2012/OTS_unapp_SS_CIOTThe CIOT comments, sent to the Office of Tax Simplification (OTS) on 21 December 2012, in regard to the further information on PAYE deadlines and penalties sought by the OTS as part of its review of unapproved share schemes. This is a follow up paper to the CIOT's submission to HMRC on the OTS's recommendations in their report on tax advantaged employee share schemes, published on 6 March 2012.Fri, 21 Dec 2012 18:00:00 GMThttp://www.tax.org.uk/2wMMoyRrYl0GRJSxriWqblQ-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/ben_owner_CIOTThe CIOT comments, sent to the OECD on 13 December 2012, regarding the revised discussion draft on 'Beneficial Ownership'.Thu, 13 Dec 2012 14:03:00 GMThttp://www.tax.org.uk/2widNHs3uOEqqIrDWFhPdfw-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/SP1-09_CIOTThe CIOT comments, sent to HMRC on 7 December 2012, regarding the summary of responses and draft legislation document on 'Legislation of Statement of Practice 1/09 (SP1/09).Tue, 11 Dec 2012 09:20:00 GMThttp://www.tax.org.uk/2FKUz-2blEhcEGo2Nhwj27MLg-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/VAT_exe_for-prof_HE_CIOTThe CIOT comments, sent to HMRC on 6 December 2012, on the possible options that would enable for-profit providers of HE to exempt their supplies of HE where they exclusively provide these types of courses.Thu, 06 Dec 2012 14:47:00 GMThttp://www.tax.org.uk/2q5oNHCttAUy30Ax5jKj-2fGg-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/SCLC_approach_CIOTThe CIOT comments, sent on 30 November 2012, are in response to a request from the Secondary Legislation Scrutiny Committee (formerly the Merits Committee) which sought views on the Government’s new approach to consultation as set out in the Written Ministerial Statement (WMS) made by Mr Oliver Letwin, Minister for Government Policy, on 17 July 2012.Fri, 30 Nov 2012 17:00:00 GMThttp://www.tax.org.uk/2NWSNsnWfUE6PLCMciZ2h4Q-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/FATCA_CIOT_STEPThe CIOT and STEP comments, sent to HMRC on 23 November 2012, on a consultation which sets out how HMRC intend to legislate to implement Foreign Account Tax Compliance Provisions (FATCA). The UK has entered into an agreement to implement FATCA in the UK the aim of which is to significantly increase the scope of information automatically exchanged between the US and UK Governments.Fri, 23 Nov 2012 15:45:00 GMThttp://www.tax.org.uk/2l0Q1I-2byKT0mmcBcQMABxkA-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/WW_debtcap_rules_CIOTThe CIOT comments, sent to HMRC on 20 November 2012, on draft regulations published by HMRC dealing with the correction of mismatches for partnerships and pensions and also certain 'excluded schemes'.Tue, 20 Nov 2012 16:56:44 GMThttp://www.tax.org.uk/2iF9NZfWUgEecb0-2fTlVqqkQ-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/Vuln_ben_trusts_CIOTThe CIOT comments, sent to HMRC on 13 November 2012, on this consultation that is targeted 'to inform changes to tax legislation relating to trusts for vulnerable beneficiaries in order to ensure, as far as is reasonably possible, that the tax benefits for these trusts are appropriately targeted following the introduction of the Welfare Reform Act 2012'.Tue, 13 Nov 2012 09:10:00 GMThttp://www.tax.org.uk/2BYhBE-2fS1LEeO6-2fyoQj8Vdg-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/Imp_Emp_own_status_CIOTThe CIOT comments on the Department for Business, Innovation and Skills' (BIS's) consultation on the practical issues of implementing the new employment status. The Government is creating a new employment status: ‘employee-owner’. Businesses will be able to offer individuals contracts under this new status and in return the individuals will receive shares in the company between £2,000 and £50,000 which will be exempt from CGT.Thu, 08 Nov 2012 14:14:00 GMThttp://www.tax.org.uk/2MDguB0eK6Umc-2feBUkC2jJw-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/NR/exeres/B78C702A-4843-44E0-8D7A-C977AE6FC07DThe CIOT comments, sent to the OTS on 8 November 2012, on the interim report of their review of unapproved share schemes. The report summarises areas of difficulty and suggests areas for attention.Thu, 08 Nov 2012 13:43:00 GMThttp://www.tax.org.uk/2KnCMt0NI4ESNesl3rm-2fAfQ-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/will_estate_plan_CIOT_ATTThe CIOT and ATT's two submissions on the discussion paper and subsequent provisional report which sets out how the Legal Services Board will approach assessing the boundaries of legal services regulation and connected regulatory decisions in line with our obligations under the Legal Services Act 2007.Wed, 07 Nov 2012 10:09:00 GMThttp://www.tax.org.uk/2fqz3gaq320-2bfPZphAJMUhw-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/LI_TAR_CIOTThe CIOT comments, sent to HMRC on 2 November 2012, on the consultation issued regarding reforming the rules within the chargeable event gain regime (ITTOIA 2005 Part 4 Chapter 9) for life insurance policies that are designed to reflect a policyholder’s period of residence outside the UK. Any changes will be made in FB 2013.Fri, 02 Nov 2012 08:46:11 GMThttp://www.tax.org.uk/2bY-2b9CJ6rG0Cpf-2faferxdig-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/EC_FaF_CIOTThe CIOT comments, sent to the European Commission on 30 October 2012, regarding the Directive of the European Parliament and of the council on the fight against fraud to the Union's financial interests by means of criminal law. The CFE's comments are also attachedTue, 30 Oct 2012 09:16:00 GMThttp://www.tax.org.uk/2TitAVw61dUut9JW7Y5wQCA-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/non-res_trans_assets_CIOTThe CIOT has submitted comments on the consultation that proposes reform of two anti-avoidance provisions: i) the attribution of gains to members of non-resident closely controlled companies and ii) transfer of assets abroad.Tue, 23 Oct 2012 08:55:09 GMThttp://www.tax.org.uk/2melZArhK0ku8WmRHn0svjw-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/121019_Non-qu_LAPCEG_CIOTThe CIOT's proactive submission, sent to HMRC on 19 October 2012, regarding Non-qualifying Life Assurance Policy Chargeable Event Gains: Bare Trusts for a Minor.Fri, 19 Oct 2012 11:06:00 GMThttp://www.tax.org.uk/2sArcoeQV7EyKhqBlHBtRTA-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/Tax_avoid_sch_CIOTThe CIOT comments, sent to HMRC on 15 October 2012 on this consultation, which sets out some options for improving public information about tax avoidance schemes and the risks of using them, together with proposals for revising and extending the Disclosure of Tax Avoidance Schemes (DOTAS) regime.Tue, 16 Oct 2012 08:02:39 GMThttp://www.tax.org.uk/2OoINJP33qkWSclexukfRng-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/s10A_CIOTThe CIOT's proactive submission, sent to HMRC on 11 October 2012, regarding TCGA 1992 Section 10A on shares and non-residents.Thu, 11 Oct 2012 15:39:00 GMThttp://www.tax.org.uk/2GTJ5SjFJaUiN2pPkYjTsDQ-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/For_curr_charge_gains_CIOTThe CIOT comments, sent to HMRC on 11 October 2012, on whether or not to introduce a rule requiring companies which do not use a sterling currency for accounting purposes to compute their chargeable gains and allowable losses in a currency other than sterling and if so, the potential scope of such a rule.Thu, 11 Oct 2012 15:35:04 GMThttp://www.tax.org.uk/2E0cjMSdTaE6FTUlPG3xmtw-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/SDLT_ToRR_CIOTThe CIOT comments, sent to HMRC on 9 October 2012, on the consultation 'High-risk areas of the tax code: The Stamp Duty Land Tax 'transfer of rights' or 'subsale' rules' on options for reforming FA 2003 section 45 (Contract and conveyance; effect of transfer of rights).Tue, 09 Oct 2012 08:13:00 GMThttp://www.tax.org.uk/26ywgdSR4XUKLiTm-2bf7-2bwmQ-3d-3dThe Chartered Institute of Taxationhttp://www.tax.org.uk/tax-policy/public-submissions/2012/IT_cap_reliefs_CIOTThe CIOT comments, sent to HMRC on 5 October 2012, on this consultation which provides details on the cap on unlimited income tax reliefs and seeks to ensure that those on the highest incomes pay a fairer rate of tax.Mon, 08 Oct 2012 08:01:00 GMThttp://www.tax.org.uk/2ciHz2IUjcEW-2bn7-2bQTy2n7Q-3d-3dThe Chartered Institute of Taxation