Submissions archive - all

CIOT comments, sent to HMRC 12 August 2013, regarding the consultation on Offshore Employment Intermediaries.

CIOT comments, sent to HMRC/HM Treasury 14 October 2013, regarding tax-free childcare.

CIOT comments, sent to HMRC 11 October, in response to the document summarising responses received during the 2012 consultation on the transfer of assets abroad legislation. A new exemption and other charges were legislated for in Finance Act 2013. This document sought views on the matching rules for the benefits charge and on draft guidance.

CIOT comments, sent to HMRC 9 October 2013, on the option of collecting Class 2 National Insurance Contributions (NICs) alongside Class 4 NICs and income tax through the Self-Assessment process.

CIOT comments, sent to HMRC 8 October 2013, on raising the stakes on tax avoidance.

CIOT comments, sent to HM Treasury 4 October, regarding employee ownership.

CIOT comments, sent to HMRC 30 September 2013, on whether to reform the rules governing the taxation of close company loans to their participators (and other related arrangements) and on options for such reform.

CIOT comments, sent to HMRC 30 September 2013, in response to the consultation on the VAT Retail Export Scheme. The scheme allows visitors to the UK who buy goods in the UK to obtain a refund of the VAT incurred on the goods if they are exported from the UK in the visitor’s baggage.

CIOT and ATT comments, sent to the Legal Ombudsman 30 September 2013, regarding access to redress for legal and other professional services.

The CIOT comments, sent to HMRC on 27 September 2013, on this short consultation that follows the OTS’ recommendation to withdraw the relief for interest on loans to purchase life annuities thereby enabling the repeal of a considerable amount of legislation with little anticipated taxpayer hardship.