Management of Taxes


The CIOT response sent to HMRC on the consultation document Extension of offshore time limits.

The CIOT comments sent to HMRC on Making Tax Digital: Interest harmonisation and sanctions for late payment.

The CIOT comments sent to HMRC on Draft legislation: The Value Added Tax (Amendment) Regulations 2018

CIOT hosted a speech and roundtable discussion with HMRC Chair Edward Troup and a small group of senior representatives from the tax profession on Monday last week. Mr Troup was speaking ahead of his retirement from HMRC at the end of this month. At the event he talked about how he saw HMRC and the tax profession developing in the future, including his belief that government was likely to be tempted to put further responsibilities on tax advisers in the future. Most eye-catchingly he thought one possible direction was segmentation of tax agents, categorising them with different levels of ‘risk rating’, with their clients being scrutinised accordingly.

Liveblog on the second day of committee stage debate on the Finance Bill (Tuesday December 19th), with debates on new clauses relating to the effect of the Bill on equality, and the effect of the Bill on tax avoidance and evasion.

The CIOT comments sent to the Civil Justice Council (CJC) on The Future Role of Alternative Dispute Resolution in Civil Justice.

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.