Submissions archive - 2013 | Chartered Institute of Taxation

OTS report on definitions in tax legislation - CIOT comments

By Editor on 20 December 2013

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

Survey Results - Protocol on HMRC Contact with Agents and their Clients - Report by the CIOT and ATT

By Editor on 10 December 2013

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.

RTI Survey Results - CIOT and ATT Report

By Editor on 9 December 2013

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

Evaluation of the Statutory Residence Test (SRT) - CIOT comments

By Editor on 4 December 2013

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

Ministry of Justice reform of Judicial Review - CIOT comments

By Editor on 1 November 2013

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.

Offshore employment intermediaries - CIOT comments

By Editor on 15 October 2013

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

Tax-Free Childcare - design and operation - CIOT comments

By Editor on 14 October 2013

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

Reform of anti-avoidance provision: Transfer of Assets Abroad - CIOT comments

By Editor on 11 October 2013

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 This document sought views on the matching rules for the benefits charge and on draft guidance.

Simplification of National Insurance of the Self Employed - CIOT comments

By Editor on 9 October 2013

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.

Raising the stakes on tax avoidance - CIOT comments

By Editor on 8 October 2013

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

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