CIOT submissions / material

Our comments on draft legislation
Draft legislation: The Value Added Tax (Amendment) Regulations 2018
(9 February 2018)

Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses
(13 November 2017)

Making Tax Digital for VAT: legislation overview
(13 November 2017)

Making Tax Digital for VAT
The CIOT has produced a chart which compares the current position with the expected position under MTD for VAT in detail.
Main issues for consideration
(27 July 2017)

Our responses to the various consultations
Making Tax Digital  - sanctions for late submission and late payment
(9 June 2017)

Non-resident companies chargeable to income Tax and non-resident CGT
(10 May 2017)

Making Tax Digital - CIOT comments
(7 November 2016) 

Our comments on FB clauses
Digital reporting and record-keeping for business: income tax – CIOT comments

(1 March 2017)

Our survey responses
Making Tax Digital - CIOT/ ATT member survey
(25 October 2016)

Westminster Hall debate
CIOT briefing
(22 January 2016)