FB15 Clauses: ER on associated disposals and joint ventures - CIOT comments

6 Jul 2017

The submissions include:

Draft FB15 Clauses: Fixed rate deductions for use of home for business purposes - CIOT comments16 January 2015

Draft FB15 Clauses: Disguised investment management fees - CIOT comments16 January 2015

Draft FB15 Clauses on Disposals of UK residential interest by non-residents - CIOT comments4 February 2015

Diverted Profits Tax - CIOT comments4 February 2015

DFB15 Clauses on DOTAS - CIOT comments5 February 2015

DFB15 Clauses on Goodwill on incorporation - CIOT comments5 February 2015

Draft FB15 Clauses - IHT Emergency Service Personnel exemption - CIOT comments6 February 2015

DFB15 Clauses on Calculation of IHT on settled property - CIOT comments12 February 2015

Transfer of ISA allowance to surviving spouse - CIOT comments13 February 2015

Improving the definition of 'protected testamentary disposition' - CIOT comments26 February 2015

DFB15 legislation on POTAS - CIOT comments26 February 2015

Consultation draft clauses - Scheme for enforcement by deductions from accounts (DRD) - CIOT comments

3 March 2015


Technical Team