Submissions

 


The Chartered Institute of Taxation (CIOT) sent a letter to HMRC in response to a call for comments on Double Taxation Treaties 2019/20. 

The Chartered Institute of Taxation (CIOT) responds to the Organisation for Economic Co-operation and Development (OECD) consultation on Global Anti-Base Erosion Proposal (‘GloBE’) – Pillar Two.

The Chartered Institute of Taxation (CIOT) responds to the Scottish Government consultation on The Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax.

The Chartered Institute of Taxation (CIOT) responds to the Scottish Government consultation on The Deposit and Return Scheme for Scotland Regulations 2020.

The Chartered Institute of Taxation (CIOT) responds to the OECD public consultation on the Secretariat Proposal for a ‘Unified Approach’ under Pillar One, which is progressing the conversation around the impact of digitalisation of the economy and is continuing the work towards a consensus-based, long term solution which address the tax challenges raised. 

The Chartered Institute of Taxation (CIOT) responds to the consultation on the draft regulations concerning the CGT treatment of disposals of interests in UK property rich collective investment vehicles (CIVs) by non-UK residents.

The Chartered Institute of Taxation (CIOT) responds to the consultation document which sets out HMRC’s current thinking and approach to interpreting DAC6.

The Chartered Institution of Taxtion (CIOT) sent a proactive letter to HMRC in relation to the SDLT reliefs for an acquisition of an existing house by a house builder where the individual acquires a new house from the house builder in part exchange.

The Chartered Institute of Taxation (CIOT) responds 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) and Association of Taxation Technicians (ATT) respond to the call for evidence on simplification of partial exemption and the Capital Goods Scheme.