Submissions archive

Impact of variations in national and sub-national income tax

By Ruth Mace on 20 January 2020

The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) responds to the National Assembly for Wales inquiry on Impact of variations in national and sub-national income tax.

Review of Double Taxation Treaties 2019/20

By Ruth Mace on 4 December 2019

The Chartered Institute of Taxation (CIOT) sent a letter to HMRC in response to a call for comments on Double Taxation Treaties 2019/20.

Global Anti-Base Erosion Proposal (‘GloBE’) – Pillar Two

By Ruth Mace on 2 December 2019

The Chartered Institute of Taxation (CIOT) responds to the Organisation for Economic Co-operation and Development (OECD) consultation on Global Anti-Base Erosion Proposal (‘GloBE’) – Pillar Two.

Principles of a Transient Visitor Levy

By Ruth Mace on 29 November 2019

The Chartered Institute of Taxation (CIOT) responds to the Scottish Government consultation on The Principles of a Local Discretionary Transient Visitor Levy or Tourist Tax.

The Deposit and Return Scheme for Scotland Regulations 2020

By Ruth Mace on 28 November 2019

The Chartered Institute of Taxation (CIOT) responds to the Scottish Government consultation on The Deposit and Return Scheme for Scotland Regulations 2020.

OECD Secretariat Proposal for a ‘Unified Approach’ under Pillar One

By Ruth Mace on 11 November 2019

The Chartered Institute of Taxation (CIOT) responds to the OECD public consultation on the Secretariat Proposal for a ‘Unified Approach’ under Pillar One, which is progressing the conversation around the impact of digitalisation of the economy and is continuing the work towards a consensus-based, long term solution which address the tax challenges raised.

The UK Property Rich Collective Investment Vehicles (Amendment of the TCGA 1992) Regulations 2019

By Ruth Mace on 29 October 2019

The Chartered Institute of Taxation (CIOT) responds to the consultation on the draft regulations concerning the CGT treatment of disposals of interests in UK property rich collective investment vehicles (CIVs) by non-UK residents.

International Tax Enforcement: disclosable arrangements

By Ruth Mace on 14 October 2019

The Chartered Institute of Taxation (CIOT) responds to the consultation document which sets out HMRC’s current thinking and approach to interpreting DAC6.

Stamp Duty Land Tax – Acquisition by house-building company from individual acquiring new dwelling

By Ruth Mace on 8 October 2019

The Chartered Institution of Taxtion (CIOT) sent a proactive letter to HMRC in relation to the SDLT reliefs for an acquisition of an existing house by a house builder where the individual acquires a new house from the house builder in part exchange.

Health is everyone’s business

By Ruth Mace on 7 October 2019

The Chartered Institute of Taxation (CIOT) responds to the consultation on a package of measures aimed at helping employers to help employees with health-related conditions and reduce ill health-related job loss.

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