Submissions

The Chartered Institute of Txation (CIOT) respond to the consultation on a package of measures aimed at helping employers to help employees with health-related conditions and reduce ill health-related job loss.

The Chartered Institute of Taxation (CIOT) responds to the draft legislation regarding inheritance tax and excluded property added to and transferred between trusts.

The Chartered Institute of Taxation (CIOT) have writtin to HMRC in respect of the availability of Business Investment Relief (BIR) where the investment is to be made in a target company that is either:

• by way of a loan to a trading subsidiary of a charity parent, or
• by way of investment in a Community Interest Company (CIC).

We refer to the draft legislation published on 11 July 2019 intended to be included in the next Finance Bill to give effect to the UK’s Digital Services Tax (DST). That the UK would implement a DST was announced at Budget 2018, and the government subsequently consulted on the proposed DST. On 11 July the government also published draft guidance and a summary of the feedback to the consultation and the government’s response (summary of responses). We set out our comments on the proposed approach and the draft legislation and guidance.