Submissions archive - 2013

CIOT comments, sent to HM Treasury 4 October, regarding employee ownership.

CIOT comments, sent to HMRC 30 September 2013, on whether to reform the rules governing the taxation of close company loans to their participators (and other related arrangements) and on options for such reform.

CIOT comments, sent to HMRC 30 September 2013, in response to the consultation on the VAT Retail Export Scheme. The scheme allows visitors to the UK who buy goods in the UK to obtain a refund of the VAT incurred on the goods if they are exported from the UK in the visitor’s baggage.

CIOT and ATT comments, sent to the Legal Ombudsman 30 September 2013, regarding access to redress for legal and other professional services.

The CIOT comments, sent to HMRC on 27 September 2013, on this short consultation that follows the OTS’ recommendation to withdraw the relief for interest on loans to purchase life annuities thereby enabling the repeal of a considerable amount of legislation with little anticipated taxpayer hardship.

The CIOT comments, sent to HMRC on 27 September, on a Technical Note regarding the BPRA.

The CIOT comments, sent to the OECD on 27 September 2013, regarding their revised discussion draft on transfer pricing aspects of intangibles.

CIOT comments, sent to HMRC 24 September 2013, regarding the sharing and publishing of data for public benefit.

The CIOT comments, sent to the OECD on 20 September 2013, on the proposals for additions and changes to the OECD Model Tax Convention in relation to termination payments.

CIOT comments, sent to HM Treasury 19 September, regarding proposals to make it easier to claim Gift Aid on donations to charity made through digital channels.