Submissions archive - all

The CIOT comments on the draft legislation published on 11 July 2019 (L-day) intended to be included in the next Finance Bill to give effect to the Corporate Capital Loss Restriction (CCLR). The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of the delivery of the CCLR. 

The CIOT comments on draft Finance Bill legislation on the transfer of unlisted securities to connected companies for Stamp Duty and Stamp Duty Reserve Tax.

The CIOT comments on the Double Taxation Dispute Resolution (EU) Regulations. 

The CIOT comments on the draft Finance Bill clauses entitled ‘Joint and several liability of company directors etc’.

The CIOT comments on Clause 1 Capital gains tax: relief on disposal of private residence published for consultation on 11 July 2019.

The Chartered Institute of Taxation (CIOT) has responded to the technical consultation on the draft statutory instrument, statutory notice, explanatory memorandum and tax information and impact note (TIIN) amending the eligibility rules for the Employment Allowance (EA), which were published on 25 June 2019. 

The Chartered Institute of Taxation (CIOT) has responded to some of the proposals in the Department for Business, Energy and Industrial Strategy’s (BEIS) consultation document ‘Corporate Transparency and Register Reform - Consultation on options to enhance the role of Companies House and increase the transparency of UK corporate entities’ which was published on 5 May 2019.

The CIOT comments sent to HMRC on VAT reverse charge for building and construction services.

The joint STPG and CIOT comments sent to HMRC on SDLT higher rates: additional dwellings - MOD Future Accommodation Model.

The CIOT response to the HMT call for evidence on Social Investment Tax Relief (SITR).