Submissions archive - all

The CIOT comments sent to HMRC 2 September 2015 on Enforcement by Deduction from Accounts (Information)Regulations 2015.

The CIOT comments sent to HMRC 26 August 2015 on Clause 8 Finance Bill 2015 - Annual Investment Allowance.

The CIOT comments sent to the Finance Committee of the Scottish Parliament on 20 August 2015 on the Scottish Government's proposals in relation to the Scottish Rate of Income Tax (SRIT).

The CIOT and LITRG comments sent to the Public Audit Committee of the Scottish Parliament on 19 August 2015 on audit, accountability and the further devolution of powers.

The CIOT comments sent to HMRC 13 August 2015 on DOTAS Forms AAG6 and AAG7.

The CIOT and LITRG comments sent to the Devolution (Further Powers) Committee 13 August 2015 on Implementing the Amith Agreement - The UK Government's Scotland Bill.

The CIOT has been in correspondence with HMRC on the application of the Annual Tax on Enveloped Dwellings (ATED) legislation to companies owning the freehold, or a long lease, of a block of flats, whose shareholders are lessees of the flats in the block. 

The CIOT comments sent to HMRC 30 July 2015 on draft Technical Guidance on Scottish Taxpayer Status.

The CIOT response to the call for written evidence from the Commission for Competitive and Fair Taxation in Scotland sent 27 July 2015.

The CIOT comments sent to HMRC 21 July 2015 on Evaluation of the Statutory Residents Test (SRT).