Submissions archive - 2016

The CIOT and LITRG have commented on draft regulations regarding the transfer of the Scottish Tax Tribunals to the Scottish Tribunals, which should take effect on 1 April 2017. The regulations include draft rules of procedure for the new First-tier Tribunal for Scotland Tax Chamber.

The Construction Industry Scheme (CIS) requires a contractor to withhold tax from payments to subcontractors for certain construction work. The scope of CIS means that it extends (or it may extend) to landlords making payments to tenants where tenants have contracted to carry out construction works.

The CIOT comments sent to HMRC on ER - Associated disposals and fractional interests.

The CIOT comments send to HMT on Introducing a Pensions Advice Allowance.