Management of Taxes


The CIOT comments sent to HMRC on Large Business compliance - enhancing our risk assessment approach.

The House of Lords Select Committee on the Constitution has published a report on preparing legislation. While not tax-specific many of its recommendations relate to tax legislation and it quotes CIOT evidence in a number of places. 

A live blog on report stage and third reading debate on the floor of the House of Commons, which took place between 1.25pm and 5.20pm on Tue 31 Oct. Debate focused on amendments on deemed domicile, termination payments, quarterly reporting and digital record-keeping and treatment of chargeable gains on commercial property by persons with foreign domicile. Government amendments were passed and opposition amendments were defeated.

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. 

A live blog on the fifth and sixth public bill committee sittings of Finance Bill 2017-19, which took place on Tuesday 24 October 2017 at 9.25am and 2pm.

The CIOT comments sent to HMRC on MTD: sanctions for late submission and late payment.

The CIOT comments sent to HMRC in relation to a call for evidence on ‘Fraud on provision of labour in construction sector: consultation on VAT and other policy options’.

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings  

John Preston, Incoming CIOT President of the Chartered Institute of Taxation (CIOT), sets out some of the differences between the approaches of the UK and Australian revenue authorities in the ways they are implementing their respective Making Tax Digital (MTD) programmes. 

The CIOT comments sent to HMRC on FB17 Clause 124 Errors in taxpayers' documents.