CIOT comments, sent to HMRC 5 September 2013, on the implementation of the agreements between the UK and the Crown Dependencies to improve international tax compliance.
CIOT comments, sent to HMRC 4 September 2013, on modernising the rules governing the taxation of corporate debt (loan relationships) and derivative contracts.
CIOT comments, sent to HMRC 4 September 2013, in response to this consultation, which sought views of manufacturers who pay rebates to consumers of their goods purchased through retailers.
CIOT comments, sent to HMRC 2 August 2013, commenting on the proposed remittance basis 'educational nudge letter'. Also attached is the HMRC response or 12 August and CIOT reply, sent 29 August.
