Submissions archive - 2015

On 26 November 2015 HMRC published a technical consultation on draft regulations to exclude limited companies where the director is the sole employee from claiming the NIC Employment Allowance from April 2016.

The CIOT comments sent to the Scottish Government 22 December 2015 on Landfill Tax Loss on Ignition Testing for Waste Fines.

The CIOT comments sent on 21 December 2015 on An examination of the OECD’S BEPS recommendations to the G20.

The CIOT comments sent to HM Treasury 18 December 2015 on Travel and Subsistence. 

The CIOT comments sent to the European Commission 16 December 2015 on Modernising VAT for cross-border e-commerce.

The CIOT submission in response to the call for evidence from the House of Lords Select Committee on Inquiry into the Economics of the UK Housing Market.

The CIOT comments sent on 14 December 2015 on Upper Tribunal for Scotland (Time limits and Rules of Procedure) and Offences in Proceedings in the Scottish Tribunals

The CIOT comments sent to HMRC 4 December 2015 on Patent Box substantial activities.

The CIOT comments sent to HMRC on Deduction of VAT under regulations 111 of VAT Regulations 1995.

The CIOT comments send to HMRC 12 November 2015 on Diverted Profits Tax.