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Submissions archive - 2016

Clarifying the Scope of Scottish Income Tax Powers - CIOT comments

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.

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Tribunals (Scotland) Act 2014 Consultation on Draft Regulations - CIOT and LITRG comments

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.

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Draft Scottish Fiscal Commission (Modification of Functions) Regulations 2016 - CIOT comments

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.

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The Construction Industry Scheme (CIS) - Landlord contributions to tenants’ works

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.

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Penalty for Participating in Fraud - CIOT comments

The CIOT comments sent to HMRC on Penalty for Participating in VAT fraud. 

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Entrepreneurs relief: Associated disposals and fractional interests - CIOT comments

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

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Making Tax Digital - CIOT comments

The CIOT comments sent to HMRC 7 November 2016 on: 

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Introducing a Pensions Advice Allowance - CIOT comments

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

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Making Tax Digital - CIOT and ATT member survey

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

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APPG: Inquiry into public confidence in HMRC's capability to collect tax fairly and effectively - CIOT comments

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.

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