EU & Human Rights


The CIOT comments on HMRC's Joint Forum on Expatriate Taxation and NICs.

The CIOT comments sent to HMRC on Payment of CGT Exit Charges: Draft Finance Bill section 36 and Schedule 15.

The second reading of the Taxation (Cross-border Trade) Bill 2017-19 – a general debate on all aspects of the Bill - and all remaining stages took place in the House of Lords on 4 September. The Bill is a Supply Bill. The House of Lords cannot amend Supply Bills so committee stage, report stage and third reading are just formalities. As both Houses have agreed on the text of the Bill it now waits for the final stage of Royal Assent. A date for Royal Assent has yet to be set. This is a complex piece of legislation and consists of 58 clauses and nine schedules.

The CIOT comments on the EU Commission Recommendation relating to the corporate taxation of a significant digital presence.

The CIOT comments on the EU Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services.

The Government have been heavily defeated on a cross-party amendment to the EU (Withdrawal) Bill calling for them to explore a customs union with the EU, during report stage in the House of Lords.

Below are the briefings / submissions produced on the current Finance Bill by CIOT. Generally speaking documents were provided to Labour and SNP spokespeople as briefings but also made as formal submissions to the Public Bill Committee. 

The CIOT comments sent to the House of Lords Constitution Committee on their Inquiry into the European Union (Withdrawal) Bill.

The CIOT comments sent to the Department of Exiting the European Union and HMRC on the European (Withdrawal) Bill.

The CIOT made a submission in response to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament, in respect of their inquiry on the economic impact of leaving the EU.