Submissions archive - 2017

The CIOT comments sent to HMRC on Extra-statutory concessions - eighth technical consultation on draft legislation.

The CIOT comments sent to HMRC on Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.

The CIOT comments sent to HMRC on Making Tax Digital: legislation overview.

The CIOT comments on the Customs Bill White Paper.

Further CIOT comments sent to HMRC on the legislation and guidance on distributions in a winding up (Finance Act 2016 Section 35 (ITTOIA 2005 sections 396B & 404A)).

The CIOT comments sent to HMRC on FB17-19 Deemed domicile: Income and Capital Gains Tax.

The CIOT comments sent to HMRC on FB17-18 Employment income provided through third parties - CIOT comments

The CIOT comments sent to HMRC on FB17-18 Termination payments.

The CIOT comments sent to HMRC on Offshore trusts: anti-avoidance consultative clauses and schedule.

Below are the briefings / submissions produced on the current Finance Bill by CIOT. Generally speaking documents were provided to Labour and SNP spokespeople as briefings but also made as formal submissions to the Public Bill Committee.