Submissions

 


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.

The CIOT comments sent to the Civil Justice Council (CJC) on The Future Role of Alternative Dispute Resolution in Civil Justice.

The CIOT comments on the Scottish Government’s discussion paper: The role of income tax in Scotland’s Budget.

The CIOT comments submitted on the Treasury Committee inquiry into the 2017 Autumn Budget.

The CIOT comments sent to HMRC on Large Business compliance - enhancing our risk assessment approach.