Submissions

 


The CIOT comments on Taxation (Cross-border Trade) Bill: legislating for the UK’s future customs, VAT and excise regimes.

The CIOT comments in response to the Finance and Constitution Committee of the Scottish Parliament’s call for evidence on the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill.

The CIOT comments on Mandatory Disclosure Rules for Addressing CRS Avoidance Arrangements and Offshore Structures.

Below are our Finance Bill briefings for the current Bill (Finance Bill (No.2) 2017-19).

The CIOT proactive letter sent to HMRC on taxing gains made by non-residents on UK immovable property - the anti-forestalling rule.

The CIOT comments on Draft legislation: The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2017.

The CIOT comments on The Fulfilment Businesses (Approval Scheme) Regulations 2018.

The CIOT comment sent to HMRC on Draft Legislation: the Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018.

The CIOT comments on Fair taxation of the digital economy.

The joint CIOT, ATT and LITRG comment on Attributes of good guidance.