Submissions archive - 2013

CIOT comments, sent to HMRC 20 December 2013, in response to the OTS report on definitions in taxation.

The CIOT and ATT conducted an online survey on HMRC protocol regarding contact with agents and their clients. This survey was promoted by the six agent bodies represented on Agent Engagement Group Protocol sub-group and one other respresentative body. This report has been produced by the CIOT and ATT and was submitted to HMRC 2 December 2013.

The CIOT and ATT joint report on the RTI survey was sent to HMRC 4 December 2013.

CIOT comments, sent to HMRC 3 December 2013, regarding the operation of the SRT.

CIOT submitted a letter to the Ministry of Justice, in support of the submission from the Low Incomes Tax Reform Group (LITRG), in response to the proposals to reform Judicial Review.

CIOT comments, sent to HMRC 12 August 2013, regarding the consultation on Offshore Employment Intermediaries.

CIOT comments, sent to HMRC/HM Treasury 14 October 2013, regarding tax-free childcare.

CIOT comments, sent to HMRC 11 October, in response to the document summarising responses received during the 2012 consultation on the transfer of assets abroad legislation. A new exemption and other charges were legislated for in Finance Act 2013. This document sought views on the matching rules for the benefits charge and on draft guidance.

CIOT comments, sent to HMRC 9 October 2013, on the option of collecting Class 2 National Insurance Contributions (NICs) alongside Class 4 NICs and income tax through the Self-Assessment process.

CIOT comments, sent to HMRC 8 October 2013, on raising the stakes on tax avoidance.