Submissions archive - 2016

The CIOT has submitted brief comments on the Technical Note and draft Statutory Instrument published by HMRC, to clarify the scope of the Scottish income tax powers that take effect from 6 April 2017.

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 Scottish Fiscal Commission will become a statutory body on 1 April 2017. The CIOT has responded to a consultation on regulations to expand the functions of the Commission from 1 April 2017.

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 Penalty for Participating in VAT fraud. 

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

The CIOT comments sent to HMRC 7 November 2016 on: 

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

A big thank you to those members who participated in the member survey and our webinar (held on 22 September). 

The CIOT responded to the All-Party Parliamentary Group on Responsible Tax’s Inquiry into public confidence in HMRC’s capability to collect tax fairly and effectively.