Collection of CIOT Budget representations
4 Oct 2021
The Chartered Institute of Taxation (CIOT) have made Budget representations on:
- Employee Ownership Trust - enhancement and anti-abuse measures, funding and other tax issues
- Employment Taxes and Pensions Tax Regime
- Assignment and enforcement of loans which have been the subject of the loan charge
- Exchequer implications for the UK of a sustained behavioural shift to remote working abroad