Submissions

 


The Chartered Institute of Taxation (CIOT) sets out its response to the draft legislation which will introduce off-payroll working rules to the private sector and amend the off-payroll working rules currently applying to the public sector from April 2020.

We refer to the draft legislation published on 11 July 2019 intended to be included in the next Finance Bill to give effect to the UK’s Digital Services Tax (DST). That the UK would implement a DST was announced at Budget 2018, and the government subsequently consulted on the proposed DST. On 11 July the government also published draft guidance and a summary of the feedback to the consultation and the government’s response (summary of responses). We set out our comments on the proposed approach and the draft legislation and guidance.

The Chartered Institute of Taxation (CIOT) sets out its response to the draft legislation replacing the existing concessionary treatment of payments or reimbursements of reasonable out-of-pocket expenses to voluntary office holders contained in HMRC guidance at EIM71100.

The Chartered Institute of Taxation (CIOT) sets out its response to the draft legislation introducing a new regime for calculating a car’s CO2 emissions (known as the Worldwide Harmonised Light Vehicles Test Procedure (WLTP)) for company car tax (CCT) purposes, which will apply to all cars first registered from 6 April 2020 onwards.

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.