Submissions

 


The CIOT comments sent to HMRC on Section 809L - Income Tax Act 2007.

CIOT comments, sent to HMRC 18 September 2013, regarding Business Investment Relief.

CIOT comments, sent to HMRC 25 June 2013, regarding IHT deduction for liabilities. HMRC's generic response made on 5 September 2013 to comments on the clause enacted as Finance Act 2013 Section 176 and Schedule 36.

CIOT comments, sent to HM Treasury 5 September 2013, on the potential impacts of devolving SDLT to Wales.

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 September 2013, regarding the Individual Protection from the Lifetime Allowance Charge.

The second consultation on simplifying IHT charges on trusts was published on 31 May. CIOT comments, sent to HMRC 30 August 2013, are available below.

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.