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• SNP promises tax ‘fairness’ as Scotland’s parties launch their manifestos
• £37 billion a year of green taxes ‘at risk’ from net zero plans
• Changes to off-payroll working: Uber tricky or will it be easy to Deliveroo?
• Lords cite Institute evidence as they propose changes to the legislative process
• Final two contenders offer different tax cut priorities
• Our president speaks frankly to the Treasury Committee about tax policy
• MP: 'Great danger in seeing international development solely as a function of aid’
• Autumn Budget 2017: Corporation Tax and other matters affecting large companies
• Legacy loans from Employee Benefit Trusts judged offside‚
• Tax adviser MP calls for child benefit charge penalty suspension to be extended
• National insurance changes probed by Opposition
• HMRC attacked over trust, consistency and accountability, in special Parliamentary committee
• Far reaching debate on the economy follows Spring Statement
• #notKili2020 - a new challenge with altitude!
• Welsh Revenue Authority urged to learn from HMRC's mistakes with tax guidance
• Taxation (Cross Border Trade) Bill committee – sittings seven and eight
• "We need tax competition and tax havens so politicians are discouraged from trying to solve a spending problem with higher taxes"
• 'Whether the decline in trusts is due to taxation, regulation or some other factors, they remain excellent vehicles for protection'
• A climate for change in green taxation?
• A look ahead to next week's Scottish Budget
• A role for Entrepreneur's Relief?
• Tax at Labour Conference Autumn 2018
• MPs debate shrunken Finance Bill
• LIVEBLOG: Finance Bill (No.3) 2018-19 – Report Stage and Third Reading Debate
• Alarm at unanswered questions on Brexit and borders so close to end of transition period
• Matthew Taylor calls for more consistency in tax treatment of the self-employed
• Upbeat assessment of Customs’ readiness for Brexit
• Paul Morton: What to expect from the OTS in the next 12 months
• Treasury Committee publishes report on Budget 2018
• Europe‚ s search for a balance on taxpayers‚ rights v responsibilities
• General Election 2017: Labour's Tax transparency and enforcement programme
• Autumn Budget 2017: Government continues crackdown on VAT lost from online sales
• Making Tax Digital dominates debate of Finance Bill in the Lords
• Peers angry over Universal Credit roll out
• Autumn Budget 2017: Looking after tomorrow’s businesses today?
• Autumn Budget 2017: Disguised employment and employment taxes ‚ updates from the Budget
• Google and its UK corporation tax: facts or dereliction?
• Budget stalemate highlights need for Holyrood consensus on new tax powers
• Border issues remain despite possible improvements to Welsh Land Transaction Tax
• Summer Bill delayed till September, but sunny news on MTD
• Finance Bill 2016 Committee Stage Summary
• Making sense of Trump on tax since his election victory
• Tax at Labour Conference 2017
• Beware the tax implications of waiving remuneration
• Business rates unsustainable at present, say experts
• Tax at Lib Dem Conference 2017
• Tax burden not so small beer for pubs and breweries, say MPs
• How best do we support families?
• Brexit customs and VAT bill sails into law unopposed
• VAT Regulations aim to lay ground for ‘no deal’ Brexit
• Brexit VAT and customs changes rushed through Parliament
• Budget debate concludes with MPs focused on coronavirus
• Joint Presidents' Luncheon: A historic time for Scottish taxation
• Strong arguments to retain corporation tax over a sales tax
• MPs take up LITRG concerns on universal credit
• Leadership contenders jostle over tax cut promises
• Structures and Buildings Allowance regulations laid
• Institute gives evidence to parliamentary hearing on corporate tax
• Capital Gains Tax - Where next?
• Peers discuss tax avoidance and evasion
• HMRC Powers ‚ a parliamentary perspective by Nicky Morgan MP
• Chancellor's Bounce-back loan scheme strengthens government support for small businesses, but MPs call for further flexibilities in Coronavirus support schemes
• UK budget ‚ the view from Scotland
• Chancellor plays straight bat to committee probing on tax reform
• Taxation (Cross Border Trade) Bill committee – sittings seven and eight
• Chicks‚ and balances on new border regime
• Queen's Speech - Tax Announcements
• Tax at Conservative Conference Autumn 2018
• Finance Bill clears its Commons stages
• CEST la vie, HMRC tells disgruntled contractors
• CIOT/IFS debate finds agreement that Brexit is a once-in-a-lifetime chance to craft and simplify VAT and customs duties.
• CIOT in the spotlight as Scottish Parliament conducts pre-Budget scrutiny
• Peers sigh at SI despite tax minister saying not to worry
• Finance Bill 2017-19 Committee - 3rd sitting
• Ministers fail to reach agreement on customs proposals
• Commission offers qualified support to a one-off wealth tax
• Kilimanjaro challenge in aid of the tax charities 17-27 September 2020
• HMRC warns no-deal Brexit costs to run to billions
• Live Blog: Business groups on Securing the Tax Base (Treasury Committee hearing)
• Default ‚ worker‚ status suggested by committee of MPs
• Compulsory insurance, not regulation, the way to tackle avoidance scheme promoters, says HMRC chief
• Analysis: latest on Making Tax Digital for VAT
• AML supervision and beneficial ownership registers probed by peers
• Government drop majority of Finance Bill
• Hints of tax cuts but no big announcements - a report on Conservative Conference 2019
• CIOT Annual Parliamentary Reception
• Reforming HMRC ‚ Labour‚ s review reports
• Conservative Conference 2020: Reading the tax tea-leaves at the coronavirus conference
• Business rates under fire but no agreement on alternatives
• Air Passenger Duty in the departure lounge as MPs examine prospects for Welsh devolution
• Stop Brexit and start tax reform, say Lib Dems
• Conservative tax policy update
• Peers unhappy over Loan Charge and wider HMRC powers
• Could a UK wealth tax work? MPs question experts
• Scottish income tax rates and thresholds ‚ what do the changes mean for Scottish taxpayers?
• National Insurance Bill passes committee stage
• CTA Address 2020: Professor Mayson says overriding objective of regulation should be the public interest
• Cumbernauld MP angry over HMRC office closure plan
• Curtain falls on dilution of wine and made-wine (alcohol duty structure and rates review)
• LIVEBLOG: Treasury Committee VAT inquiry with ATT & Deloitte witnesses
• Conference debates 2015: Is the tax system fair?
• Improving tax policy making - some emerging findings from our project
• MPs recommend tax subsidy for tourism in Northern Ireland
• Reflections on the wider tax regime, at APPG Brexit debate
• Deep dive: SEISS and Job Retention Scheme compared and contrasted
• CIOT gives evidence on incorporation as part of Scottish tax inquiry
• Brexit and stamp duty SIs laid
• Finance (No.2) Bill 2017-19 Committee of Whole House Day One
• CIOT/IFS Debate – The powers of HMRC (plus video)
• Leaders defend tax divergence – a report on SNP
• Devolved taxation must be opened up to public scrutiny
• Tax devolution ‚ a help or hindrance to the UK‚ s cities, regions and nations?
• Lords question Financial Secretary over Loan Charge
• Finance Bill second reading: Abuse of parliamentary process claim, in lively debate
• Tax tech giants more to fund tax cuts for small business, say MPs
• ‘Double the existing number of customs agents will be required’ next year
• Holyrood has little wiggle room with the land and buildings transaction tax
• Pensions ‚ The world turned upside down
• Election will leave MSPs scrambling to set a budget
• MPs pick holes in Government record on tax abuse
• Summary: APPG Responsible Tax - Tuesday 14 June 2016
• Proper scrutiny of devolved tax is long overdue
• Extraordinary times call for extraordinary effort from publishers
• Taxing internet giants by where their customers are? A tempting proposal, but overly simplistic
• Review of Lord Mayor's Debates
• Social Care Levy in Wales is a taxing issue that needs to be thought through
• Finance (No.2) Bill 2017-19 Committee of Whole House Day Two
• Departing thoughts from HMRC Chair Edward Troup
• Finance (No.2) Bill 2017-19 ‚ 1st and 2nd sittings
• Finance Bill approved by MPs despite opposition objections
• Scottish Budget proposes restructure of income tax
• Tax has ‚ huge‚ role in increasing people‚ s pension savings
• Scottish Government sets out legislative programme
• Government given pause for thought on universal credit roll-out
• Tax at SNP conference 2017
• Finance Bill 2017-19 Committee - 1st sitting
• Finance Bill 2017-19 Committee - 2nd sitting
• Clash of stats during Universal Credit debate
• Suggestions for Budget policies roll in from MPs
• Tax at Conservative Conference 2017
• Finance Bill 2020 Committee – 10th sitting (live blog)
• Finance Bill 2020 Committee - 1st sitting (liveblog)
• Finance Bill 2020 Committee - 2nd sitting (liveblog)
• Finance Bill 2020 Committee - 3rd sitting (liveblog)
• Finance Bill 2020 Committee - 4th sitting (liveblog)
• Finance Bill 2020 Committee - 5th sitting (liveblog)
• Finance Bill 2020 Committee - 6th sitting (liveblog)
• Finance Bill 2020 Committee – 7th sitting (live blog)
• Finance Bill 2020 Committee – 8th sitting (live blog)
• Finance Bill 2020 Committee – 9th sitting (live blog)
• Finance Bill 2020 report stage day 1
• Finance Bill 2020 report stage day 2
• Finance Bill 2021 Public Bill Committee - 2nd sitting (liveblog)
• MPs debate Finance Bill resolutions
• Finance Bill and SDLT Bill clear the Lords
• Lords Customs debate illustrates Brexit challenges for business
• Concerns about MTD and sugar tax heard in Finance Bill debate
• Don’t look at backstop in anger, says PM May
• Tax matters top of Peers‚ minds in debate
• Vacant land tax must not add to current confusion
• Finance Bill passes first hurdle but MPs have their eyes on the crisis, and the future
• David Gauke talks about Making Tax Digital at CIOT Annual Parliamentary Reception
• Digital services tax and Brexit impact in the spotlight as MPs take Budget evidence
• Concern that another round of duty rise in 2017 would hark back to beer duty escalator
• We asked 'Is the tax system fair?' at Labour Conference
• New Financial Secretary very keen to work with the CIOT
• New VAT and customs regulations laid
• Anti-corruption statement by professional bodies
• General election 2017: SNP sets out its “fair tax” proposals as it launches manifesto
• Taxing the new kid on the housing block
• IFS manifesto analysis briefing
• General Election 2017: Plaid Cymru launches manifesto
• General Election 2017: Tory plans for income tax and corporation tax cuts confirmed and an end to 'triple lock'
• Comparing British and Australian digital tax plans
• General Election 2017: Labour government would increase income tax and corporation tax but not VAT
• General Election 2017: Corporation tax and income tax for higher earners take the strain under Labour plans
• Think tanks make themselves heard ahead of manifesto launches
• General Election 2017: Brexit ‘guard dogs’ would take bite out of income tax, VAT, IHT
• Audio: Distinguished panel debate MTD and other topical tax issues at CTA address
• How is Google’s tax bill calculated? And other questions and answers about corporate taxation
• Tax in a post-Brexit environment: John Cullinane's blog in City AM
• Government advisers back CIOT's ideas on housing
• MPs take up LITRG concerns on Tax-Free Childcare Scheme
• Government defends pandemic support but promises to look again at measures for the excluded self-employed
• Snap Election called; Finance Bill faces uncertainty
• Finance Bill 2017 Committee of the Whole House
• Scotland showing the way with fair work agenda, Minister tells SNP conference
• Treasury Committee enquiries and disputes hearing with LITRG
• ‚ Tectonic plates are moving‚ and tax system must react, says Tax Minister at CIOT reception
• Government unmoved on peers' concerns about Budget
• Finance Bill 2017-19 Report Stage and Third Reading
• When is an allowance not an allowance? (And why does it matter?)
• Double taxation? Double trouble
• Information exchange and child tax credit SIs laid
• Another Brexit defeat for government
• Hat trick of award wins for Low Incomes Tax Reform Group
• The Loan Charge - an explainer
• Our Labour Conference debate - Is austerity really over and how can a Labour government pay for it?
• Battle over corporation tax rates at Treasury questions
• With Labour in Liverpool
• HMRC candid on transformation programme
• Conference 2019 round-up: Welsh nationalists‚ emerald eye, while Co-operative Party and Green Party talk 'Green Deals'
• MPs hear calls for changes to savings proposals
• The state of play on tax evasion and avoidance
• Welsh begin to design for life with income tax power
• Government will not publish the assessments on closing HMRC local offices
• Devolution evolution (part 2)
• What are the main tax takeaways from the Scottish Budget?
• HMRC Powers: With great power comes great responsibility
• Hang on to your VAT, possible sliding ahead
• Behind the headlines on the Duke and all that money
• HMRC signpost changes to legislation on notification of uncertain tax treatment
• Half of large businesses ‚ under investigation‚ at any time ‚ and one in ten small businesses, HMRC claim
• Committee of MPs criticises ‚ defective‚ Brexit Regulations
• Hodge damns Netflix for ‘dodging’ taxes
• Former minister and city lawyer is new Treasury Committee chair
• Can accountants change the world?
• Review of RSA debate: Business Tax Reliefs: corporate welfare or essential elements of the tax system? plus audio of event
• Trade Bill passes House of Commons with amendments
• Fiscal workout for audience at CIOT's first-ever SNP conference event
• How will we pay for the coronavirus debt – and should we?
• The low-down on the 'gig economy'
• Osborne's talk of fresh corporation tax cut raises wider policy questions
• Certificates of Merit awarded
• Outraged MPs demand suspension of Loan Charge but Treasury unmoved
• Reflecting on the Neymars of this world
• In God we tax? Theology and taxing for the common good
• Stormy waters on the horizon for the devolution of taxation
• MPS debate Tax Reporting by Small Businesses
• VAT and the EU: Right tax, right time ‚ right person
• It will be alright on the freight, says minister
• January excise changes should prompt due diligence shake-up
• General Election 2017: CIOT/ATT tax manifesto tracker
• Criminal Finances Bill clears Commons
• Judicial review and the accessibility of tax justice
• MPs pass Structures and Buildings Allowance regulations
• Labour Conference 2020: Party ponders tax plans in a post-pandemic world
• MP claims Making Tax Digital can help save the world
• Labour set out radical changes to taxation of capital gains, dividends and multinationals
• Greens propose income and land tax mega-mergers ‚ but will nation turn over a new leaf?
• Brexit Bill blasted by peers
• Our Conservative Conference debate finds that austerity is over - but possibly just for now.
• CTA Address 2019: How the touchpaper was lit on tax avoidance, and the challenges for companies today
• Autumn Statement report highlights Making Tax Digital concerns
• Legislation published to clarify guidance on Scottish property tax refunds
• Lib Dem Conference 2020: Party backs Universal Basic Income
• Licence issuers doubtful tax checks will have significant impact
• MPs reflect on twenty years of devolution
• Brexit developments - MPs against ‚ no deal‚ , and would back ‚ backstop-free‚ deal
• ‚ Big Tax Debate‚ shines a light on Scotland‚ s devolved taxes
• Liveblog - Lords question LITRG on draft Finance Bill 2018
• CIOT at SNP conference as plans for 'Amazon levy' on Business Rates expected to get the go ahead
• Shadow tax minister strikes hopeful note on dealing with loopholes in the international tax system multilaterally, at CIOT Labour event (plus audio)
• LIVEBLOG: Finance Bill (No.3) 2018 - Public Bill Committee 9th sitting
• What does the Brexit Withdrawal Agreement mean for Indirect tax?
• LIVEBLOG: Finance Bill (No.3) 2018 - Public Bill Committee 8th sitting
• MPs angry at 'retrospective' loan charge
• Under the skin of the UK digital services tax
• LIVEBLOG: Finance Bill (No.3) 2018 - Public Bill Committee 6th sitting
• LIVEBLOG: Finance Bill (No.3) 2018 - Public Bill Committee 1st sitting
• LIVEBLOG: Finance Bill (No.3) 2018 - Public Bill Committee 4th sitting
• LIVEBLOG: Finance Bill (No.3) 2018 - Public Bill Committee 5th sitting
• LIVEBLOG: Finance Bill (No.3) 2018 - Public Bill Committee 2nd sitting
• LIVEBLOG: Lords Finance Bill Sub-committee off-payroll inquiry hearing with tax and accountancy bodies
• Finance Bill Committee of Whole House (Day 1) liveblog
• LIVEBLOG: Finance Bill (No.3) 2018 - Public Bill Committee 7th sitting
• New arrangements as UK leaves single market and customs union
• Fear that Taylor recommendations have been kicked into long grass
• Look at tax system as we come out of crisis, says IFS
• OTS Policy Adviser previews findings of its imminent VAT Review
• Lord Mayor's Tax Forum
• Slight movement on Free Zones by minister
• Firms can expect a minimum wage investigation once every 500 years
• Lords committee questions LITRG and ATT on measures to tackle tax avoidance (live blog)
• HMRC candid on transformation programme
• Peers unhappy with inappropriate use of delegated powers and guidance
• Banyard and Nowlan get honorary fellowships
• General Election 2017: Lib Dems propose income tax rise to fund health services
• Emergency debate: Paradise Papers
• Manifesto Tax Policies - Liberal Democrats
• Lord Mayor's Tax Forum
• Manifesto Tax Policies - Liberal Democrats
• Queen's Speech reaction: Giveaways to the wealthy on the radar of opposition MPs
• Live Blog: Senior HMRC people in front of Lords committee
• We assess the hyperbole about hypothecated taxes
• MPs pass pro-customs union motion but government unmoved
• Tax transparency 'crescendo' is not a panacea
• VAT Order reduces scope of energy-saving materials reduced rate
• MP calls for zero VAT on listed properties
• HMRC pay and conditions in the spotlight at MPs hearing
• LIVEBLOG: Treasury Committee hearing on HMRC annual report and accounts
• Boris Johnson ‘preparing emergency Budget for September’
• Conservative MPs call for lower marginal rates of tax on low income people
• MPs call on Government to account for tax giveaways
• MPs challenge minister over treatment of dividend income in business support
• Departing Cable sets out tax agenda
• MPs debate Budget tax measures on first two days of debate
• Non-dom stats: important in what they don't tell us as in what they do
• Concessions made on unexplained wealth orders
• Damian Hinds leads the debate at CIOT's Conservative Conference event
• In Birmingham with the Conservatives
• MPs pass motion calling on HMRC to curb loan charge action
• Government defeated in Lords over customs union ‚ exploration‚
• MPs pass resolution authorising IR35 changes
• Time to retain, reform or replace business rates?
• HMRC paid for Panama Papers: Public Accounts Committee session on HMRC's performance
• MPs question HMRC on scope of Job Retention Scheme
• Spring Budget 2017 fall-out: Hammond U-turn welcomed by MPs
• Committee’s concerns over business rates not shared by Tax Minister
• The Bo-Jav era begins – but Norman stays as tax minister
• No hard borders after Brexit, promises Government
• HMRC to scrap projects because of Brexit pressure
• MPs unimpressed by lack of new announcements
• Consolidated tax for business suggested by think-tank
• Tax system slated for its intergenerational unfairness
• Claims, counterclaims and controversy about loan charge as Lords hold mini-inquiry
• New century, new approach to business taxes, urge tax experts
• Queen's Speech wins approval despite concerns about ongoing tax policy
• HMRC chiefs face annual grilling from Public Accounts Committee
• Scottish Parliament confirms tax rates for 2019/20
• Scottish Budget – confirmation that higher rate taxpayers will pay more in Scotland
• Morgan not convinced on need for Budget Committee
• Live' blog: Treasury Committee looks at business rates with key witnesses
• Spring Statement 10 tax takeaways
• No hints at future Conservative tax policy, but ‘red wall’ voters are watching closely - CIOT/IFS tax debate at Conservative Party conference 2020
• No justification for six week wait for universal credit, says committee
• Analysis: VAT at the vanguard of Making Tax Digital
• Northern Ireland parties set out tax stalls
• Opposition day debate: Parties cross swords over tax gap
• Opposition parties set out economic priorities as Queen’s Speech finally approved
• Conference debates 2016: Tax and Inequality
• Summary: Treasury Select Committee - Oral Evidence Session for Shifting Sands: An Inquiry into UK tax policy and the tax base ‚ Tuesday 14 June 2016
• Better Budgets report praised at Labour fringe event on employment
• Hello British Business Tax - a report on Liberal Democrat Conference 2019
• Keep it simple' is the key message from CIOT's Technology and Tax debate
• Opposition peers criticise latest Finance Bill, in the House of Lords
• Scottish income tax rates and thresholds for 2019/20 – what do they mean for Scottish taxpayers?
• Overflow worries brewers
• Trade off between keeping the flow going and revenue protection in ‘no deal’ scenario, says minister
• Doubts that advice bill will achieve its overall aim
• Committee highlights defects in customs and excise regulations
• Peers angry over Universal Credit roll out
• Google's tax bill in the spotlight again
• Finance Bill 2016 Report Stage: a summary
• Understanding and addressing the impact of money laundering
• Tax at SNP conference 2018
• Treasury Select Committee - Evidence Session on Budget Autumn 2017
• Peers probe tax and spending plans in Queen's Speech
• Peers put Financial Secretary on the spot over promoters and powers
• Peers question professional bodies on promoters and powers
• Peers sigh at SI despite tax minister saying not to worry
• Hammond quizzed on loan charge and pension tax relief
• Stamp duty, sugar tax, ‚ tax free ports‚ and relief for granny flats
• Peers urge government to rethink ‘flawed’ IR35 rules
• Peers want stronger action on scheme promoters, but question the evidence base for new tax checks and information powers
• Income tax powers rethink included in Scottish Government’s legislative plans for year ahead
• Plaid demand extra tax powers for Wales as Brexit Party vows to axe Inheritance Tax
• Labour set out 35 point plan to ‘end scourge of tax avoidance and evasion’
• Pondering thorny issue of income tax in Wales
• Insights on Brexit from panelists at our customs roundtable
• Public want to see more spending and are open to higher taxes on wealth, say focus groups
• Manifesto Tax Policies - SNP
• General Election 2017: Tax-Dodging Bill‚ and corporation tax powers on the minds of Northern Irish parties
• John Whiting: Simplification of tax is not about making it easier to avoid paying! (plus audio)
• The six key principles that should be the foundation of the Barclay Review of Business Rates
• Reflections on the wider tax regime, at APPG Brexit debate
• Finance Bill report stage schedule
• Latest on the fight against tax evasion and avoidance
• Regrets about tax in 2010s? Our panellists have a few
• Resolution Foundation sets out plans to battle the pandemic economic shock
• NICs Bill clears Commons
• Single fiscal event here to stay, says tax minister at CIOT Parliamentary Reception
• Tax priorities for the new government
• ‚ Offshore‚ , ‚ tax havens‚ and international tax rules ‚ some background to the "Paradise Papers‚ controversy
• Scepticism about winners of flagship property policy
• Finance Bill 2017-19 Committee - 4th sitting
• HMRC claims High New Worth Unit is a ‚ success‚ despite concerns by MPs
• Peers offer wide range of thoughts on The Autumn Budget
• MPs back customs union (with Crown Dependencies)
• HMRC reorganisation ‚ policy & strategy split from operations
• Peers grill tax professionals over Making Tax Digital
• Scottish income tax rates and thresholds for 2019/20 – what do they mean for Scottish taxpayers?
• Scottish income tax rates and thresholds for 2021/22 – what do they mean for Scottish taxpayers?
• Paul Morton on the real challenge of tax simplification
• Scottish taxes - CIOT advises MSPs that scrutiny of devolved taxes essential to COVID economic recovery
• Trade remedies regime, powers and impact on business top MP concerns on customs bill
• Shadow Chancellor's 'no' to tax rises, rather wants to protect tax base, at CIOT IFS debate at Labour Conference 2020
• Expect movement on digital service tax, says Stride at CIOT Conservative Conference event (plus audio)
• Business and NGOs set out joint principles for tax incentives
• Scottish Government agreement with Greens secures Budget progress
• Peers debate tax havens and ownership registers
• SNP seeks to highlight limits of devolution amid a pandemic as attention turns towards elections and referendums
• Conservatives promise national insurance tax cuts but not corporation tax
• Social Care Levy in Wales is a taxing issue that needs to be thought through
• Budget March 2017: Taxation of self-employment causes uproar in the Common
• Four more regulations laid as government prepare for ‚ no deal‚
• Trade remedies regulations laid
• Labour propose unitary taxation; Tories back business rate cuts
• PAC hearing on HMRC's performance in 2017-18
• Treasury Committee Chairman sets out tax scrutiny ideas
• Reverse charge VAT Order laid
• No justification for six week wait for universal credit, says committee
• Fuel for thought on Boris' big VAT idea
• More flexible tax study pathway launched at event
• Summary of Autumn Budget 2017 Resolutions debate
• Summer Bill delayed till September, but sunny news on MTD
• Wrong to use tax system to ‚ subsidise risk‚ , says IFS
• Many amendments likely to single financial guidance service bill
• MPs set out recommendations on handling tax disputes
• Tax after Coronavirus Inquiry: Economists favour reforms to employment and property taxes
• ‘No-deal’ statutory instruments debated
• Tax at Conservative Conference 2017
• A Vacant Land Tax for Wales?
• Transfer pricing revolution proves messy
• Reforming taxation of wealth - a report on Liberal Democrat Conference 2018
• Treasury Cttee hearing: HMRC Annual Report and Accounts
• Look beyond fiscal issues on self employment and 'gig economy', says DWP minister
• Liveblog - Lords question tax experts on draft Finance Bill 2018
• Devolution evolution
• Peers hear condemnation of loan charge
• Tax Gap Inquiry – MPs probe officials on HMRC compliance activity and furlough scheme fraud
• EU exit ‚ the tax implications
• Tax hikes for property sales in Wales
• Support for the self-employed in the spotlight
• Finance Bill Committee of Whole House debates: summary of clauses
• Government to look at income averaging in context of redundancy payments
• Tax officials stand up to MPs' criticisms of management of tax reliefs
• Manifesto Tax Policies - UKIP
• Scottish income tax rates and thresholds – what do the changes mean for Scottish taxpayers?
• MPs consider the case for a parliamentary Budget Committee
• Tunnel vision risks neglecting wider issues, say some Peers
• Institutes launch new project on tax policy-making
• Tax Wars: Is the UK next in line for Trump‘s tariffs?
• Taxation (Cross Border Trade) Bill committee ‚ sittings three and four
• Sellers to pay stamp duty‚ suggested
• Taxation (Cross Border Trade) Bill committee hears oral evidence
• Finance (No.2) Bill 2017-19 ‚ 5th and 6th sittings
• Tax reliefs: look for the tax design behind the big numbers
• Making Tax Digital: Q&A with head of tax technical team at CIOT
• Taxpayers urged to file tax returns in January and rely on HMRC to rectify matters afterwards
• The ‘furlough’ coronavirus job retention scheme features and legal issues
• Doctors‚ pension rescue plan given short shrift by MPs
• What is next in the international tax transparency and disclosure revolution?
• General Election 2017: Greens to abolish cap on employees’ national insurance
• HMRC are gearing up for the new corporate criminal tax offences - are you and your clients ready?
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• Debt Management and Banking Migration
• Deductible VAT relating to foreign branches - CIOT comments
• Deduction of income tax from savings income: implementation of the Personal Savings Allowance - CIOT comments
• Deduction of VAT under regulations 111 of VAT Regulations 1995 -- CIOT comments
• Deeds of variation for tax purposes - CIOT comments
• Deemed domicile: Income and Capital Gains Tax: Finance Bill 2017-19 - CIOT comments
• Deemed domicile: Income and Capital Gains Tax ‚ draft clauses published 13 July 2017 - CIOT comments
• Deemed domicile changes - Trust protections
• Deemed domicile trust protections - offshore income gains
• Deemed domicile trust protections and Offshore Income Gains - FURTHER UPDATE
• Deferral of VAT payments due to coronavirus (COVID-19)
• Deferring 31 July 2020 payments on account
• Delaying import duty payments as a result of COVID-19
• Department for Education consultation on the National Curriculum - CIOT comments
• Devolved Taxes - a policy framework - CIOT and LITRG response
• Devolved Taxes Legislation Working Group - Interim report
• Devolving SDLT to Wales - CIOT comments
• DFB15 Clauses on Calculation of IHT on settled property - CIOT comments
• DFB15 Clauses on DOTAS - CIOT comments
• DFB15 Clauses on Goodwill on incorporation - CIOT comments
• DFB15 legislation on POTAS - CIOT comments
• Digital reporting and record-keeping for business: income tax - CIOT comments
• Digital Services and Support Updates
• Digital services tax - CIOT comments
• Digitisation of the VAT Retail Export Scheme (RES)
• Direct Recovery of Debts - CIOT comments
• Directions for a Further General Stay in relation to Certain Proceedings
• Disclosure of Tax Avoidance Schemes ‚ Employment Products
• Disclosure of Tax Avoidance Schemes (DOTAS) Regime and the Annual Tax on Envolped Dwellings (ATED) - CIOT comments
• Disclosure of Tax Avoidance Schemes: draft inheritance tax hallmark regulations - CIOT comments
• Disclosure of Tax Avoidance Schemes: draft hallmark regulations - CIOT comments
• Disclosure of tax avoidance schemes
• Discovery following the Veltema judgment
• Disposals of UK residential property interests by non-residents - CIOT comments
• Distributions in a winding up: Finance Act 2016 Section 35 (ITTOIA 2005 sections 396B & 404A) ‚ CIOT comments
• Distributions in a Winding Up TAAR (s396B ITTOIA 2005) - changes to HMRC guidance
• Diverted Profits Tax - CIOT comments
• Domicile: Income tax and CGT new clause and schedule - CIOT comments
• Don‚ t miss this opportunity to join the conversation
• DOTAS Forms AAG6 and AAG7 - CIOT comments
• Double Taxation Dispute Resolution (EU) Regulations ‚ CIOT comments
• Double Taxation Dispute Resolution Mechanisms - CIOT response
• Double taxation treaty passport scheme review - CIOT comments
• Draft Employment Allowance (Excluded Persons) Regulations 2019 - CIOT comments
• Draft FB15 Clauses - IHT Emergency Service Personnel exemption - CIOT comments
• Draft FB15 Clauses: Disguised investment management fees - CIOT comments
• Draft FB15 Clauses: Fixed rate deductions for use of home for business purposes - CIOT comments
• Draft FB15 Clauses on Disposals of UK residential interest by non-residents - CIOT comments
• Draft FB17 Clause 11 Schedule 3: Overseas Pensions
• Draft FB17 Clause 13: Life Insurance Policies - CIOT comments
• Draft FB17 Clause 18: Business Investment Relief - CIOT comments
• Draft FB17 Clause 1 Schedule 1: Off-payroll working - CIOT comments
• Draft FB17 Clause 20 Schedule 6: Carried-forward losses - CIOT comments
• Draft FB17 Clause 21 Schedule 7: Corporate interest restriction - CIOT comments
• Draft FB17 Clause 2 Schedule 2: Optional remuneration arrangements - CIOT comments
• Draft FB17 Clause 42 Schedule 13: IHT - Overseas Property with value attributable to UK residential property - CIOT comments
• Draft FB17 Clause 91: Errors in Taxpayers‚ Documents - CIOT comments
• Draft FB17 Clause 9: Termination payments - CIOT comments
• Draft FB17 Clauses 32, 34 & 35: Disguised remuneration - CIOT comments
• Draft Finance Bill 2014 Tax Avoidance Schemes
• Draft Finance Bill 2016 Clause 11 Employee share schemes: simplification of the rules - CIOT comments
• Draft Finance Bill 2016 Clause 12 Reduction of pensions lifetime allowance - CIOT comments
• Draft Finance Bill 2016 Clause 33 Hybrid and other mismatches - CIOT comments
• Draft Finance Bill 2016 Clause 37-39 Income Tax: treatment of income from sporting testimonials - CIOT comment
• Draft Finance Bill 2016 Clause 43 Inheritance Tax - Domicile - CIOT comments
• Draft Finance Bill 2016 Clause 44 Inheritance Tax - Increased nil-rate band - downsizing - CIOT comments
• Draft Finance Bill 2016 Clause 60 General anti-abuse rule - penalty - CIOT comments
• Draft Finance Bill 2016 Clause 63 Serial tax avoidance - CIOT comments
• Draft Finance Bill 2016 Clause 67 Civil penalties for enablers of offshore tax evasion - CIOT comments
• Draft Finance Bill 2016 Clause 70 Offences relating to offshore income, assets and liabilities - CIOT comments
• Draft Finance Bill 2016 Clause 71 Simple assessment - CIOT comments
• Draft Finance Bill 2016 Clause 79, 80 Tackling the hidden economy - CIOT comments
• Draft Finance Bill 2016 Clause 8 Income Tax: exemption for trivial benefits in kind - CIOT comments
• Draft Finance Bill 2016 Clause 9 Income Tax: employment intermediaries and relief for travel and subsistence - CIOT comments
• Draft Finance Bill 2016 Clauses 1-4 Savings allowance and savings nil rate and deduction of tax at source - CIOT comments
• Draft Finance Bill 2016 Clauses 2-3 Dividend nil rate and dividend tax credits - CIOT comments
• Draft Finance Bill 2020-21
• Draft Hybrid Rules Guidance in relation to State and Local Taxes - CIOT comments
• Draft legislation: Simplification of PAYE Settlement Agreements - CIOT comments
• Draft legislation: The Income Tax (Pay As You Earn) Regulations 2017
• Draft legislation: The Social Security (Contributions)(AmendmentNo.X) Regulations 2020
• Draft legislation: The Value Added Tax (Amendment) Regulations 2018 - CIOT comments
• Draft legislation: VAT (Reduced Rate) (Energy-Saving Materials) Order 2019 - CIOT comments
• Draft legislation: VAT reverse charge for construction services - CIOT comments
• Draft legislation for Finance Bill 2015
• Draft Money Laundering Regulations 2017 - CIOT additional response
• Draft Scottish Fiscal Commission (Modification of Functions) Regulations 2016 - CIOT comments
• Draft Statutory Instrument: The Companies Act 2006 (Amendment of Part 17) Regulations 2015 - CIOT comments
• Eat out to help out scheme
• EC complaint: Finance (No 3) Act 2010 Schedule 6 Paragraph 12
• Economic Affairs Committee: Finance Bill Sub-Committee: Call for evidence - draft Finance Bill Clauses - CIOT comments
• Electronic sales suppression: a call for evidence - CIOT response
• Eligibility criteria for appointment to the Scottish Tribunals - CIOT comments
• Email Security Update: Message from HMRC
• Employee Benefits and Expenses - CIOT comments
• Employee Share Schemes: NIC elections - CIOT comments
• Employer provided living accommodation - CIOT comments
• Employment Allowance ‚ Clarification of State aid sector identification when claiming the EA for 2020/21
• Employment Intermediairies: Temporary workers - CIOT comments
• Employment Intermediaries draft regulations - CIOT comments
• Employment Intermediaries Travel and Subsistence - CIOT comments
• Employment status - CIOT comments
• Employment Taxes Voice - first edition
• Enabling changes to Welsh tax legislation
• Enforcement by Deduction from Accounts (Information) Regulations 2015 - CIOT comments
• Enrolling into Making Tax Digital for VAT ‚ timetable
• Entrepreneurs‚ Relief ‚ definition of ordinary share capital
• Entrepreneurs relief: Associated disposals and fractional interests - CIOT comments
• Entrepreneurs Relief (ER) - PRACTICAL POINTS
• ESC's: Seventh Technical Consultation on Draft Legislation - CIOT comments
• Estates in Administration where only income is interest and the tax liability is under £100
• EU Commission consultation on the re-launch of the Common Consolidated Corporate Tax Base (CCCTB) ‚ CIOT response
• EU corporate taxation of a significant digital presence - CIOT response
• EU digital services tax - CIOT response
• European (Withdrawal Bill) - CIOT comments
• Evaluation of the Statutory Residence Test (SRT) - CIOT comments
• Exclusion of certain companies from the National Insurance Contributions ‚ Employment Allowance‚ - CIOT comments
• Exclusions from online filing for 2016/17 ‚ update received 3 July 2017
• Extension of offshore time limits - CIOT response
• Extension of security deposit legislation - CIOT comments
• Extra-statutory concessions - eighth technical consultation on draft legislation - CIOT comments
• Extra Time for the Trust Registration Service announced
• FA 2015 Entrepreneurs' Relief changes - CIOT comments
• Fair taxation of the digital economy - CIOT comments
• Fake Accelerated Payment Notices (APNs)
• Family-related statutory payments and Maternity Allowance for furloughed employees
• FB15 Clauses: ER on associated disposals and joint ventures - CIOT comments
• FB17-18 Employment income provided through third parties - CIOT comments
• FB17-18 Termination payments - CIOT comments
• FB17 Clause 124 Errors in taxpayers' documents - CIOT comments
• FB17 Clause 128 Schedule 29: Requirements to correct certain offshore tax non-compliance - CIOT comments
• FB17 Clause 29 Schedule 9: Carried forward losses - CIOT comments
• FB 2018-19 Clause 30 Schedule 11 Penalties for failure to make returns and Clause 32 Schedule 14 VAT repayment interest - CIOT comments
• FB 2018-19 Clause 6 Schedules 1-2 Disposal of assets by non-UK residents and payments on account - CIOT comments
• FB 2018-19 Exemption for benefit in form of vehicle-battery charging at workplace - CIOT comments
• FB 2018-19 Exemptions relating to emergency vehicles - CIOT comments
• Feedback form to gather evidence on experiences telephoning HMRC
• Fifth Money Laundering Directive ‚ Letter to the Economic Secretary to the Treasury regarding implementation and trust registration
• Fifth Money Laundering Directive and Trust Registration Service
• Finance (No3) Bill - CIOT briefings
• Finance (No 2) Act 2017 Taxation of Non-UK Domiciliaries
• Finance (No 2) Act 2017 Taxation of Non-UK Domiciliaries - UPDATE
• Finance (No 2) Act 2017 Taxation of Non-UK Domiciliaries
• Finance (No.2) Bill 2016 Clause 62 Schedule 10: Hybrid and other mismatches - CIOT comments
• Finance (No 2) Bill 2017: Clause on IHT Overseas Property with value attributable to UK residential property
• Finance (No.2) Bill - Proposed changes to SSE - CIOT comments
• Finance Act 2018 section 35 and Schedule 10 Settlements: anti-avoidance
• Finance Bill 2003: CIOT submission collated with Government responses
• Finance Bill 2004: CIOT representations and revenue department responses
• Finance Bill 2013 Clause 174 and Schedule 34 - CIOT comments and HMRC response
• Finance Bill 2015 Clauses
• Finance Bill 2015 draft clauses: CIOT submissions
• Finance Bill 2016: Clause 24 ‚ Fixed-rate deductions for use of home for business purposes
• Finance Bill 2016: Clause 26 ‚ Relief for finance costs related to residential property businesses
• Finance Bill 2016: Clause 72 - Reduction in rate of capital gains tax (CGT)
• Finance Bill 2016: Clause 73 - Entrepreneurs‚ Relief: associated disposals
• Finance Bill 2016: Clause 79 - Disposals of UK residential property by non-residents etc
• Finance Bill 2016: Clause 82 Inheritance Tax - Increased Nil Rate Band (Downsizing) - CIOT comments
• Finance Bill 2016: Clauses 117-122 - SDLT
• Finance Bill 2016: Clauses 123-125 - ATED
• Finance Bill 2016: Clauses 69 & 70: Property business deductions
• Finance Bill 2016 Clause 7: Taxable benefits-in-kind - CIOT comments
• Finance Bill 2016 Clauses 150 and 154: Offshore tax evasion - CIOT comments
• Finance Bill 2018-19 - CIOT briefings
• Finance Bill 2019-20 Capital gains tax - relief on disposal of private residence - CIOT comments
• Finance Bill 2019-20 Clause 72 Inheritance Tax: Excluded property
• Finance Bill 2020
• Finance Bill 2020 - Entrepreneurs' Relief
• Finance Bill 2020 - Relief on disposal of private residence
• Finance Bill briefings
• Finance Bill briefings - CIOT
• Finance Committee call for evidence - Scottish Fiscal Commission Bill - CIOT comments
• Financing Growth in innovative firms - CIOT comments
• Financing growth in innovative firms: Enterprise Investment Scheme knowledge-intensive fund
• Fixing our broken housing market - CIOT comments
• Follower Notices and Penalties
• Foreign Tax Credit Relief ‚ One to Many‚ Letter
• Forthcoming Changes to the Scottish Tax Tribunals
• Fraud on provision of labour in construction sector: consultation on VAT and other policy options - CIOT comments
• Freedom and Choice in Pensions - CIOT comments
• FRS 5 Application note G: Valuation of work in progress for unincorporated businesses
• Fulfilment House Due Diligence Scheme - CIOT comments
• Further Air Departure Tax update
• Future of local taxation in Scotland - CIOT comments
• Gift Aid and digital giving - CIOT comments
• Give us your thoughts on Tax Adviser
• Global Anti-Base Erosion Proposal (‚ GloBE‚ ) ‚ Pillar Two
• Global Tax Conference - Harvard Kennedy & Irish Tax Institute
• Glossary Codes Webinar - Wednesday 14th October
• Goodwill and trade related properties
• Government asks businesses to take the following 3 actions now ‚ December 2018
• Government coronavirus business support finder tool
• Green Paper on the future of VAT
• Guidelines on place of taxation for b2c supplies of service and intangibles - CIOT comments
• Health is everyone‚ s business
• Help to Save
• Helping agents to get Worldwide Disclosure Facility right the first time - HMRC update
• Higher rate of Stamp Duty Land Tax (SDLT) on purchases of additional residential properties - CIOT comments
• Higher Tax Bills for Professionals: FRS 5
• HMRC ‚ office location update
• HMRC‚ s Digital Update ‚ July 2017
• policy hmrc educational campaign letter deferred consideration
• HMRC‚ s latest communications and guidance for post-transition period trading with the EU
• HMRC‚ s new bank details
• HMRC‚ s One to Many Letter: Benefit in Kind October/November 2020
• HMRC‚ s One to Many Letter: Investment income from financial institutions
• HMRC‚ s One to Many Letter: Omitted Capital Gains Tax
• HMRC‚ s One to Many Letter: Pay & Tax Discrepancies
• HMRC‚ s One to Many Letter: Persons of Significant Control
• HMRC‚ s One to Many Letter: Residential Property Capital Gains Tax
• HMRC‚ s One to Many Letters: Deemed Domicile
• HMRC‚ s One to Many Letters: Statutory Residence Test
• HMRC‚ s Talking Points Webinar ‚ Thursday 10 December 2015 12.45 ‚ 13.45
• HMRC‚ s Talking Points Webinar ‚ Tuesday 15 December 2015 11.30 ‚ 12.15
• HMRC‚ s Use of Deeds in Settling Tax Enquiries ‚ guidance for members 18 October 2017
• HMRC‚ s Venture Capital Trust (VCT) Campaign Letter ‚ March 2020
• policy hmrc self employed making sure class national insurance is included in self assessment calculations
• HMRC Agent Update 50
• HMRC Agent Update 51
• HMRC Agent Update 51 - revised publication date 15 December
• HMRC Agent Update 52
• HMRC Agent Update 53
• HMRC Agent Update 54
• HMRC Agent Update 55
• HMRC Agent Update 56
• HMRC Agent Update 57
• HMRC Agent Update 58
• HMRC Agent Update 62
• HMRC Agent Update - Self Assessment Special
• HMRC Agent Update & WT 59
• HMRC Agent Update & WT 60
• HMRC Agent Update & WT 61
• HMRC Agent Update SA17
• HMRC and HM Treasury Budget 2014 documents
• HMRC announces end of trial of alternative pre-population route
• HMRC Briefing Note: November 2015 ‚ AOSS
• HMRC Call for Evidence ‚ Cash, tax evasion and the hidden economy - CIOT comments
• HMRC calls to agents ‚ new procedures announced
• HMRC changes Coronavirus Job Retention Scheme cut-off date to 19 March 2020
• HMRC Charter
• HMRC confirm the necessary steps for hauliers when travelling to the Republic of Ireland via a GB route
• HMRC consultation: Tax-advantaged venture capital schemes ‚ streamlining the advance assurance service
• HMRC COVID response ‚ digital links for MTD for VAT deadline extended
• HMRC Digital Service update ‚ August 2018
• HMRC Digital Service update ‚ December 2018
• HMRC Digital Service update ‚ January 2019
• HMRC Digital Service update ‚ September 2018
• HMRC Digital Services update ‚ April 2019
• HMRC Digital Services Update ‚ April 2020
• HMRC Digital Services Update ‚ August 2019
• HMRC Digital Services Update ‚ August 2020
• HMRC Digital Services update ‚ February 2019
• HMRC Digital Services Update ‚ February 2018
• HMRC Digital Services Update ‚ February 2020
• HMRC Digital Services Update ‚ July 2018
• HMRC Digital Services update ‚ June 2019
• HMRC Digital Services Update ‚ March 2018
• HMRC Digital Services update ‚ March 2019
• HMRC Digital Services Update ‚ March 2020
• HMRC Digital Services update ‚ May 2019
• HMRC Digital Services Update ‚ November 2018
• HMRC Digital Services Update ‚ October 2018
• HMRC Digital Services Update ‚ September 2020
• HMRC Digital Services Updates
• HMRC draft guidance on penalties for enablers of defeated tax avoidance
• HMRC guidance on the SRIT and Scottish taxpayer status
• HMRC have provided us with details of their current approach to clearance requests involving distributions in a winding up.
• HMRC Issue briefings - multi-national companies
• HMRC issues further guidance needed in relation to the residence of individuals due to the COVID-19 pandemic
• HMRC launch online form to obtain an XI number
• HMRC letter to Annual Tax on Enveloped Dwellings (ATED): non-filers
• HMRC letter to those who file VAT returns using XML software
• HMRC letters and ‚ certificates of tax position‚ to individuals with offshore income, gains & assets - an update for CIOT members
• policy hmrc letters and certificates of tax position to individuals with overseas assets income or gains an update for ciot members
• HMRC manuals ‚ how to provide feedback
• HMRC now making repayments direct to debit and credit cards
• HMRC online trust registration service (TRS)
• HMRC PAYE Penalties Communication
• HMRC Penalties: a Discussion Document - CIOT comments
• HMRC Powers and Safeguards ‚ External Research
• policy hmrc powers and safeguards evaluation urgent call for evidence
• HMRC Powers and Safeguards Evaluation Forum ‚ an update
• HMRC produces CGT 30 days fact sheet
• HMRC provide an update on some common transit issues arising when moving goods via France
• HMRC publish guidance on the changes to 13th Directive claim 'Certificates of Status'
• HMRC‚s Letters: Outstanding SA returns
• HMRC's performance measures
• HMRC seek volunteers in PSA simplification project
• HMRC Self Assessment update
• HMRC Severe weather helpline
• HMRC Talking Points and Agent Update
• HMRC Talking Points Invitation
• HMRC Talking Points Recordings
• HMRC update on Agent Online Self Service / Agent Services
• HMRC Webinar - new reporting obligations tackling offshore tax evasion
• HMRC webinar on the Profit Diversion Compliance Facility (PDCF)
• HMRC webinars and events for Making Tax Digital
• HofL Constitution Committee Inquiry into European Union (Withdrawal) Bill
• HoL Constitution Committee inquiry: The Legislative Process - Call for evidence on the delegation of powers
• HoL Constitution Committee inquiry into the legislative process - CIOT comments
• Holding company for BPR s105(4) purposes - HMRC correspondence
• House of Lords Constitution Committee inquiry into the legislative process - CIOT response
• House of Lords Economic Affairs Committee Finance Bill submission - CIOT comments
• How to improve HMRC's collection of debt: coding out - CIOT comments
• Hybrid and other mismatches
• Hybrid and other mismatches - CIOT comments
• Hybrid Mismatch Arrangements - CIOT comments
• IHT - Exemption for emergency service personnel - CIOT comments
• IHT: a fairer way of calculating trust charges - CIOT comments
• IHT on enveloped UK residential property ‚ loan collateral
• Impact of Business Rates on business inquiry - CIOT response
• Impact of COVID-19 on the public finances and the Fiscal Framework
• Impact of variations in national and sub-national income tax
• Implementation of changes to login for HMRC Online Services
• Implementing a capital gains tax charge on non-residents - CIOT comments
• Implementing the Smith Agreement ‚ The UK Government‚ s Scotland Bill - CIOT and LITRG comments
• Implementing the UK's agreements with Crown Dependencies - CIOT comments
• Improving access to R&D tax credits for small business - CIOT comments
• Improving Large Business Tax Compliance - CIOT comments
• Improving the definition of 'protected testamentary disposition' - CIOT comments
• Improving the operation of the Construction Industry Scheme - CIOT comments
• Improving the Operation of the Construction Industry Scheme - CIOT comments
• Income Tax: Extension of averaging period for farmers - CIOT comments
• Income Tax and the treatment of expenses for voluntary office holders - Draft Finance Bill legislation
• Income Tax Self-Assessment ‚ correction of error
• Independent Review of Employment Practices in the Modern Economy (Taylor Review) - CIOT comments
• Indirect Tax Voice
• Information from the Tax Credits Office re photocopying tax credit renewal forms
• Inheritance tax: 2010 and 2011 correspondence between CIOT and HMRC on Business property relief and groups of companies
• Inheritance Tax: Business Property Relief and company groups
• Inheritance Tax and excluded property added to and transferred between trusts - Draft Finance Bill legislation
• Inheritance Tax process changes
• Inquiry into Scotlands fiscal framework - call for evidence - CIOT and LITRG comments
• Inquiry into the Devolution of Further Fiscal Powers - call for evidence - CIOT comments
• Inquiry into the Economics of the UK Housing Market - CIOT comments
• Inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework
• Intermediaries Legislation (IR35): discussion document - CIOT comments
• International Tax Enforcement: disclosable arrangements
• Internationally Mobile Employees (IMEs) and Earnings Related Securities (ERS) - CIOT comments
• Introducing a Pensions Advice Allowance - CIOT comments
• Introduction of the new Digital Services Tax - Draft Finance Bill legislation
• IR Employer's Helpline Speed Dial Facility
• iXBRL links
• iXBRL papers
• January 2004 Technical Committee report to Council and Branches
• Job Retention Scheme applications for employees with no National Insurance Number or a temporary National Insurance Number
• Joint and Several Liability of Company Directors etc ‚ Draft Legislation
• Joint CIOT IFS IFG letter to the Chancellor
• Joint submission from the CIOT, ATT and ICAEW on the VAT treatment of transfers of a going concern (TOGC)
• Land and Buildings Transaction Tax ‚ Property Investment Funds - CIOT comments
• Land and Buildings Transaction Tax : Proposed Sub-sale Development Relief Regulations - CIOT comments
• Land and Buildings Transaction Tax (LBTT) Bulletin
• Land and Buildings Transaction Tax Bands and Rates - CIOT comments
• Land and Buildings Transaction Tax Group Relief - CIOT comments
• Land Transaction Tax: Higher Rates for Purchases of Additional Residential properties - CIOT comments
• Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill - CIOT comments
• Landfill Tax: improving clarity and certainty for taxpayers - CIOT comments
• Landfill Tax: liability of waste 'fines' - CIOT comments
• Landfill Tax Loss on Ignition Testing for Waste Fines - CIOT comments
• Large Business compliance - enhancing our risk assessment approach - CIOT comments
• Latest phishing scam
• LBTT (Amendment) (Scotland) Bill passed
• LBTT (Relief from Additional Amount) (Scotland) Bill - CIOT comments
• LBTT Additional Homes Supplement Reference Group
• LBTT Forum ‚ request for feedback
• LBTT multiple dwellings relief and sub-sale development relief - CIOT comments
• LBTT Technical Bulletin
• Legislating Extra Statutory Concession D33 - CIOT comments
• LITRG Press Release: Reduce the impact of crossing the VAT threshold before considering lowering it
• Loan relationships: guidance on the application of paragraph 13
• Main Residence Nil-Rate Band and Downsizing Proposals - CIOT comments
• Making Tax Digital - CIOT and ATT member survey
• Making Tax Digital - CIOT and ATT survey
• Making Tax Digital - CIOT and ATT webinar
• Making Tax Digital - CIOT/ATT webinar 21 February 2019
• Making Tax Digital - CIOT/ATT webinar
• Making Tax Digital - CIOT comments
• Making Tax Digital ‚ HMRC letter to deferred businesses
• Making Tax Digital - sanctions for late submission and late payment: CIOT comments
• Making Tax Digital ‚ slides from HMRC consultation events
• Making Tax Digital ‚ VAT pilot now open to partnerships and Flat Rate Scheme users
• Making Tax Digital ‚ VAT pilot now open VAT groups
• Making Tax Digital ‚ webinar postponed
• Making Tax Digital: Interest harmonisation and sanctions for late payment - CIOT comments
• Making Tax Digital: legislation overview - CIOT comments
• Making Tax Digital for Corporation Tax
• policy making tax digital for income tax self assessment mtd for itsa hmrc as
• Making Tax Digital for VAT ‚ access to service closed from 30 November to 4 December
• Making Tax Digital for VAT - Main issues for consideration
• Making Tax Digital for VAT
• Management of tax reliefs
• Management of Taxes Voice
• Mandated Trust Income ‚ Interest in possession trust ‚ Trust Tax Return
• Mandatory Disclosure Rules for Addressing CRS Avoidance Arrangements and Offshore Structures - CIOT comments
• Mansworth v Jelley
• Mansworth v Jelley - HMRC's PTCIP summary
• Mansworth v Jelley revisited: HM Revenue & Customs Briefs 30/09 and 60/09
• Measure for inclusion in the next Finance Bill - CIOT comments
• Measures taken to combat COVID-19
• Mini One Stop Shop (MOSS) - CIOT comments
• Minimum claim period for the remittance basis - CIOT comments
• Ministry of Justice reform of Judicial Review - CIOT comments
• Mixed partnerships and CGT incorporation relief (TCGA 1992 section 162) ‚ a change of view by HMRC
• Mixed Partnerships and incorporation relief - CIOT/ HMRC correspondence
• Mixed Partnerships and TCGA 1992 section 162 - CIOT comments
• Modernisation of the stamp taxes on shares framework
• Modernising the taxation of corporate debt and derivative contracts - CIOT comments
• Modernising VAT for cross-border e-commerce - CIOT comments
• More Making Tax Digital for Business (MTDfB) webinars
• Moving forward with Land and Buildings Transaction Tax: Proposed Subordinate Legislation
• MTD Communications ‚ HMRC letters to businesses affected by MTD for VAT
• MTD Update for Agents - webinars
• National Insurance and self-employed entertainers - CIOT comments
• National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill 2017-19 - CIOT representation
• New employee shareholding vehicle - CIOT comments
• New exemption for COVID-19 related reimbursed home office expenses
• New savings and dividend tax rules ‚ the essential guide
• New services available to clients using the Personal Tax Account
• New tax checks on licence renewal applications ‚ draft Finance Bill legislation
• New Tax Credits
• New Tax Credits: Q and A with Inland Revenue
• News on tax credit overpayments
• News service for CTAs
• Non-dom reforms: protected trusts and non-reporting funds - a survey for completion by offshore trustees
• Non-dom reforms: protected trusts and non-reporting funds - a survey for completion by offshore trustees UPDATE
• Non-dom reforms: Protected Trusts and Offshore Income Gains ‚ new potential technical interpretation
• Non-domestic rates: upcoming changes - letters from the Cabinet Secretary for Finance Ms Forbes
• Non-resident companies chargeable to income tax and non-resident capital gains tax - CIOT comments
• Non-resident companies chargeable to income Tax and non-resident CGT - CIOT comments
• Non-resident Company Income Tax Return (SA700) ‚ ‚ wet‚ signature required
• Non-resident company landlords (NRCLs) brought within the scope of Corporation Tax ‚ outstanding CT UTRs
• Non-resident landlords, independent managing agents and fixed establishments
• Northern Ireland Protocol: Trader Support Survey ‚ Register your interest with HMRC
• Notification of uncertain tax treatment by large businesses
• NRCGT - Draft Guidance
• NRCGT draft guidance - CIOT comments
• OECD BEPs Action 12: Mandatory disclosure rules - CIOT comments
• OECD BEPs Action 4: Interest Deductions and other financial payments - CIOT comments
• OECD BEPS Action 7: Preventing the artifical avoidance of PE status - CIOT comments
• OECD BEPS Action 8:Hard to value intangibles - CIOT comments
• OECD BEPs Action Point 10: Proposed Modifications to Chapter VII of the transfer pricing guidelines - CIOT comments
• OECD BEPs Action Point 14: Make Dispute Resolution Mechanisms More Effective - CIOT comments
• OECD BEPs Action Point 7: Permanent establishment - CIOT comments
• OECD BEPs Actions 8-10 Financial Transactions - CIOT comments
• OECD BEPs Actions 8, 9 and 10: Revisions to Chapter 1 of the Transfer Pricing guidelines - CIOT comments
• OECD Consultation on Tax Treaty Treatment of Termination Payments - CIOT comments
• OECD Discussion Draft ‚ transfer pricing aspects of financial transactions: BEPS Actions 8-10
• OECD Secretariat Proposal for a ‚ Unified Approach‚ under Pillar One
• Off-payroll working in the private sector - CIOT comments
• Off-payroll working in the public sector: reform of the intermediaries legislation - CIOT comments
• Off-payroll working rules from April 2020
• Off-payroll working rules from April 2020 - CIOT comments
• Off-payroll working rules from April 2020 - Draft Finance Bill legislation
• Office of Tax Simplification (OTS) Surveys
• Office of Tax Simplification: Permanent establishment - CIOT comments
• Office of Tax Simplification review of unapproved share schemes - CIOT comments
• policy offshore collective investment funds hmrc letter to taxpayers
• Offshore employment intermediaries - CIOT comments
• Offshore Receipts in respect of Intangible Property - CIOT response
• Offshore trusts: anti-avoidance consultative clauses and schedule - CIOT comments
• On-line VAT Registration Service
• Opportunity to trial Making Tax Digital for VAT
• OTS: Review of unapproved shares schemes - Marketable Security
• OTS Competiveness Review: Payroll Taxes - CIOT comments
• OTS Discussion document - Lookthrough Taxation - CIOT comments
• OTS focus paper on Disincorporation relief - What of the future? - CIOT response
• OTS report on definitions in tax legislation - CIOT comments
• OTS Review of Partnerships - Update and call for further evidence
• Overseas Workdays Relief ‚ One to Many‚ Letter
• P11D(b) and P30B Payslip issued mid-August in error - HMRC update
• P11D interim penalty notice letters - HMRC update
• Part surrenders and part assignments of life insurance policies - CIOT comments
• Partial surrender of life insurance policies: options for reform - CIOT comments
• Patent Box substantial activities - CIOT comments
• Pay, Tax and Employment History requests through the ADL - HMRC note
• PAYE & NICs: The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 and the Social Security (Contributions) Regulations 2001 - CIOT comments
• PAYE: Reporting payroll when your normal payday falls on a non-banking day
• PAYE Amendment Regulations - Coding Notices - CIOT comments
• Payment of CGT Exit Charges: Draft Finance Bill section 36 and Schedule 15 - CIOT comments
• PCRT webinar ‚ members questions on PCRT answered
• Penalties and interest notice - Revenue Scotland update
• Penalties for late submission of Non Resident Capital Gains Tax (NRCGT) Returns
• Penalty for Participating in Fraud - CIOT comments
• Penalty position where protective claims to tax credits are made
• Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018 - CIOT comments
• Pensions QROPS regulations and guidance - CIOT comments
• Pensions tax relief: individual protection from the Lifetime Allowance charge - CIOT comments
• Pensions tax relief administration
• Personal Tax Account
• Personal Tax Account - HMRC webinar
• Personal Tax Account & Payrolling Benefits in Kind online services
• Place of Supply of services connected with immovable property
• Plastic Packaging Tax
• Plastic packaging tax - CIOT comments
• Policy paper - How HMRC deals with and supports customers who have a tax debt
• Post election FB practicalities - CIOT comments
• Postponed VAT Accounting (PVA) Guidance
• Power to disqualify from acting as a trustee - CIOT/ ATT comments
• Practice Statement on Alternative Dispute Resolution (ADR) in Tax Disputes
• Pre-Budget Report 2004
• Pre-Budget Scrutiny 2021-22
• Press release: LITRG urges people to contact HMRC if unable to pay tax on time
• Preventing abuse of the R&D tax relief for SMEs - CIOT response
• Principles of a Transient Visitor Levy
• Processing of R&D tax credit claims and RDEC claims ‚ current delays
• Professional Standards - Updates and Reminders Webinar September 2020
• Profit Diversion Compliance Facility ‚ HMRC letters to multinational enterprises - an update for CIOT members
• Profit Fragmentation: Clause 10, Schedule 6 Draft Finance Bill - CIOT comments
• Progress of the negotiations on the UK‚ s future relationship with the EU
• Prohibition of Corporate members of LLPs - CIOT comments
• Prohibition of corporate members of LLPs - CIOT letter
• Promoters of Tax Avoidance Schemes - Prescribed Matters Regulations 2015 - CIOT comments
• Promoters of Tax Avoidance Schemes regulations - CIOT comments
• Property Tax Voice
• Proposals to reform fees for grants of probate - CIOT comments
• Proposed amendments to the National Health Service Central Register (Scotland) Regulations 2006 - CIOT comments
• Proposed Land and Buildings Transaction Tax First-Time Buyers Relief - CIOT comments
• Proposed LBTT supplement on additional residential homes ‚ Call for evidence by Finance Committee of the Scottish Parliament - CIOT comments
• Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses - CIOT comments
• Proposed subordinate legislation - CIOT comments
• Protecting your taxes in insolvency - CIOT response
• Public Audit Commission (PAC) report on the Scottish rate of income tax - CIOT comments
• Q&As: The extension of IHT to overseas property representing UK residential property interests
• Question raised with HMRC CGT Policy - Entrepreneurs' Relief and share for share exchange
• policy raising standards in the tax advice market
• Raising the stakes on tax avoidance - CIOT comments
• RDRM33170 Remittances loan collateral - CIOT comments
• Re-introduction of non-dom reforms - CIOT comments
• Reform of anti-avoidance provision: Transfer of Assets Abroad - CIOT comments
• Reform of close company loans to participator rules - CIOT comments
• Reform of Close Company Loans to Participators - CIOT comments
• Reform of the Substantial Shareholdings Exemption - CIOT comments
• Reform to workplace charging exemptions - CIOT comments
• Reforming the business energy efficiency tax landscape - CIOT comments
• Reforms of the taxation of non-domiciles - CIOT comments
• Reforms to arrangements for obtaining permission to the Court of Appeal
• Reforms to corporation tax loss relief - CIOT comments
• Reforms to the taxation of non-domiciles: further consultation - CIOT comments
• Reimbursed expenses: R&D Tax Credits - CIOT comments
• Remittance basis 'educational nudge letter' - CIOT comments
• Remittance Basis: treatment of foreign income and gains used to loan collateral
• Remittance basis and divorce settlements
• Remittance basis foreign income and gains used for loan collateral
• Removing barriers to de-enveloping residential property - joint submission
• Rent-a-room relief - CIOT and ATT member survey
• Rent-a-room relief - CIOT comments
• Replacing the Scottish Electronic Tax System
• Replacing Wear and Tear Allowance - CIOT comments
• Report and pay Capital Gains Tax on UK property ‚ non-residents who cannot set up a Government Gateway account
• Report on the work of the Technical Committee - October 2003
• Report on the work of the Technical Committee - May 2003
• Report on the work of the Technical Committee
• Report on the work of the Technical Committee
• Report on the work of the Technical Committee - November 2003
• Report on the work of the Technical Committee - December 2003
• policy reports on the pillar one and pillar two blueprints
• Requirement to Correct ‚ Practical Notes for CIOT and ATT Members updated
• Requirement to Correct (RTC) ‚ Inheritance Tax (IHT) Disclosures and sending additional information to HMRC - updated
• Residency (DTA) ‚ One to Many‚ Letter
• Restricting non-residents' entitlement to the UK personal allowance - CIOT comments
• Retained EU case law
• Revenue Scotland - cessation of pre-penalty notification letters
• Revenue Scotland - Change of email address
• Revenue Scotland - Land and Buildings Transaction Tax three-year review of leases
• Revenue Scotland - Land and Buildings Transaction Tax (Tax rates and Bands etc) (Scotland) Amendment Order 2018 - Publication of updated guidance
• Revenue Scotland ‚ LBTT Additional Dwelling Supplement
• Revenue Scotland - New Board member vacancies
• Revenue Scotland - New leases section on Revenue Scotland website
• Revenue Scotland ‚ Revised Penalty Assessment Notices
• Revenue Scotland - three-yearly lease reviews information event - materials
• Revenue Scotland - video on how to claim repayment of ADS for LBTT
• Revenue Scotland: Charter of Standards and Values - CIOT comments
• Revenue Scotland and SEPA - SLfT forum 23 May - Materials now available online
• Revenue Scotland and Tax Powers Act 2014: Proposed Subordinate Legislation - CIOT comments
• Revenue Scotland and Tax Powers Act 2014: Scottish Tax Tribunal Rules - CIOT comments
• Revenue Scotland and the Scottish Government ‚ working together on tax
• Revenue Scotland looking for LBTT online system users for research
• Revenue Scotland message: Additional Dwelling Supplement - FAQs Updated
• Revenue Scotland publishes British Sign Language Plan
• Revenue Scotland recruiting new chair
• Revenue Scotland Statistics User Day
• Revenue Scotland update - additional dwelling supplement guidance
• Revenue Scotland update - roadshows in Edinburgh and Aberdeen
• Review of Charitable Tax Reliefs - CIOT comments
• Review of Double Taxation Treaties 2018 - CIOT comments
• Review of Double Taxation Treaties 2019/20
• Review of Double Taxation Treaties 2020/21
• Review of employee benefits and expenses: draft legislation - CIOT comments
• Review of ESC A37 and other administrative practices - CIOT comments
• Review of existing legislation on VAT reduced rates - CIOT comments
• Review of the corporate intangible fixed assets regime - CIOT comments
• Reworking of 2016-17 Returns
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• RTI Survey Results - CIOT and ATT Report
• SA302 Tax Calculation
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• Salary sacrifice for the provision of benefits in kind - CIOT comments
• policy save and return function added to cjrs and how to avoid common mistakes
• Schedule 22 FA 2003
• Schedule 22 FA 2003: CIOT correspondence with the Inland Revenue
• Scope of qualifying expenditures for R&D Tax Credits
• Scope of VAT Grouping - CIOT comments
• Scotland: Proposed LBTT supplement on additional residential homes - CIOT comments
• Scotland‚ s relationship with the EU ‚ Call for Evidence - CIOT response
• Scotland: Three-year review of Land and Buildings Transaction Tax (LBTT) Leases
• Scotland and Calman
• Scotland Bill 2015: Audit, accountability and the further devolution of powers ‚ CIOT and LITRG comments
• Scotland in United Kingdom: An enduring settlement - CIOT comments
• policy scottish budget announcements lbtt and sit
• Scottish Fiscal Commission - CIOT comments
• Scottish Government ‚ Carer‚ s Allowance Supplement Roadshows
• Scottish government consultation: Devolved Taxes events
• Scottish Government consultation on a transient visitor levy
• Scottish Landfill Tax: subordinate legislation
• Scottish Parliament ‚ Budget Process Review Group: CIOT response to interim report
• Scottish Parliamentary call for evidence on the financial memorandum to the Non-Domestic Rates (Scotland) Bill - CIOT response
• Scottish Parliamentary call for evidence on the Non-Domestic Rates (Scotland) Bill - CIOT response
• Scottish relocation grants for doctors
• Scottish replacement to Air Passenger Duty - CIOT comments
• Scottish Taxpayers ‚ are you receiving ‚ S‚ -codes?
• Scottish taxpayers and S-codes ‚ HMRC update
• Scottish taxpayers and S-codes ‚ HMRC update
• Scottish VAT Assignment Seminar
• policy sdlt increased rates for non resident transactions
• SDLT: seeding relief PAIFs and REITs - CIOT comments
• SDLT higher rates: additional dwellings - MOD Future Accommodation Model
• SDLT housebuilders relief
• SDLT Housebuilders relief
• SDLT residential definitions Finance Act 2003 section 116 (Meaning of ‚ residential property‚ )
• SDLT Webinar: Budget 2018 changes
• Secondary adjustments to transfer pricing legislation - CIOT comments
• Section 660A settlement provisions: Guidance note on disclosure
• Section 660A settlements legislation
• Section 809L: Income Tax Act 2007 - CIOT comments
• Seed Enterprise Investment Scheme (SEIS): CGT Re-investment Relief clarification
• Self-Assessment Exclusions from online filing ‚ exclusion 60
• Self-Assessment Individual Exclusions for online filing - 2016/17
• Self Assessment late filing penalty notices
• Self-Assessment pre-population API
• Self Assessment reminders and payslips - January 2016
• Self-employment Income Support Scheme ‚ CIOT and ATT webinar 7 May 2020
• Self-employment Income Support Scheme (SEISS) ‚ CIOT and ATT webinar ‚ Thursday 8 October 2020
• Self-employment Income Support Scheme (SEISS) CIOT and ATT webinar ‚ Friday 27 November 2020
• Self-Employment Income Support Scheme (SEISS) ‚ update
• Serial Tax Avoidance
• Sharing and publishing data for public benefit - CIOT comments
• Sharing and publishing export data for public benefit - CIOT comments
• Shifting sands of UK tax policy and the tax base - CIOT comments
• Significant tax changes ‚ March/April 2021
• Simplification of National Insurance of the Self Employed - CIOT comments
• Simplification of partial exemption and the Capital Goods Scheme
• Simplification of the tax and National Insurance treatment of termination payments - CIOT comments
• Simplifying Charges on Trusts - HMRC's response
• Simplifying IHT Charges on Trusts - CIOT comments
• Simplifying the PAYE Settlement Agreement (PSA) process - CIOT comments
• Simplifying the rules relating to the taxation of intangible assets - CIOT Budget representation
• SLfT Guidance for contaminated soil - CIOT comments
• SLfT Guidance on how to determine the rate of tax chargeable on waste fines - CIOT comments
• Small Business seminar 5 February 2004
• Small companies - filing abridged accounts prepared under FRS102 1A
• Smith Commission: Devolution in Scotland - CIOT comments
• Social Investment Tax Relief (SITR) - call for evidence - CIOT response
• Soft Drinks Industry Levy - CIOT comments
• Spotlight 47 'Attempts to avoid an Income Tax charge when a company is wound up'
• Spring Budget 2020
• Stamp Duty Land Tax ‚ Acquisition by house-building company from individual acquiring new dwelling
• Stamp Duty Land Tax ‚ HMRC guidance on Finance Act 2003 section 75A
• Stamp Duty Land Tax: changes to the filing and payment process - CIOT comments
• Stamp Duty Land Tax: non-UK resident surcharge - CIOT response
• Stamp Duty Land Tax: Questions and Answers
• Stamp Duty Land Tax: seeding relief and PAIFs and REITs - CIOT comments
• Stamp Duty Land Tax: seeding relief and PAIFs and REITs - CIOT comments
• Stamp Duty Land Tax Higher Rates
• Stamp Duty Land Tax Talking Points webinar
• Stamp Taxes Newsletter: September 2019
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• Statutory Residence Test and COVID-19
• Strengthening Sanctions for Tax Avoidance - CIOT comments
• Strengthening Tax Avoidance Sanctions and Deterrents - CIOT comments
• Strengthening Tax Avoidance Sanctions and Deterrents - CIOT comments
• Strengthening the Code of Practice on taxation for banks - CIOT comments
• Strengthening the incentive to save: pensions tax relief - CIOT comments
• Strengthening the Tax Avoidance Disclosure Regimes for Indirect Taxes and Inheritance Tax - CIOT comments
• Strengthening the Tax Avoidance Disclosure Regimes - CIOT comments
• Structures and Buildings Allowance draft secondary legislation - CIOT comments
• Supporting those who need extra help - CIOT comments
• Supporting veterans' transition to civilian life through employment
• Survey Results - Protocol on HMRC Contact with Agents and their Clients - Report by the CIOT and ATT
• Tackling Construction Industry Scheme abuse
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• Tackling Offshore Tax Evasion - A Requirement to Correct - CIOT comments
• Tackling Offshore Tax Evasion - CIOT comments
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• Talking Points ‚ Self Assessment Special Edition
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• Tax abuse and insolvency - CIOT comments
• Tax after coronavirus
• Tax and Administrative Treatment of Short Term Business Visitors from Overseas Branches - CIOT comments
• Tax avoidance loan schemes and the loan charge
• Tax Collection and Management (Wales) Bill - CIOT comments
• Tax Credit Award Notice: Explanatory sheet
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• Tax credits - online calculator
• Tax Credits - protective claims
• Tax Credits and Form 64-8
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• Tax credits renewals - important information
• Tax deductibility of corporate interest expense - CIOT comments
• Tax Devolution in Wales: Land Transaction Tax - CIOT and STPG comments
• Tax Enquiries: Closure Rules - CIOT comments
• Tax exemption for employer expenditure on health-related interventions - CIOT comments
• Tax-Free Childcare - design and operation - CIOT comments
• Tax Law Review Committee ‚ survey about the operation of the First Tier Tax Tribunal
• Tax treatment of Income from Sporting Testimonials - CIOT comments
• Tax Treatment of Termination Payments - CIOT comments
• Tax Tribunals for Scotland - Stakeholder communication
• Taxable benefits and rules for measuring carbon dioxide emissions - Draft Finance Bill legislation
• Taxation (Cross-border Trade) Bill: legislating for the UK‚ s future customs, VAT and excise regimes - CIOT comments
• Taxation of coronavirus support payments
• Taxation of employee expenses: call for evidence - CIOT comments
• Taxation of Non-UK Domiciliaries - Finance (No 2) Act 2017, Finance Act 2018 Schedule 10
• Taxation of self-funded work-related training - CIOT comments
• Taxing gains made by non-residents on UK immovable property - CIOT comments
• Technical Committee Report to Council & Branches November 2004
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• Technical Committee Report to Council and Branches August 2004
• Technical Committee Report to Council and Branches to 30 April 2004
• Technical Committee report to Council and Branches - February 2004
• Technical Committee Report to Council and Branches to 31 May 2004
• Technical Guidance on Scottish Taxpayer Status - CIOT comments
• Telephone Scam message to agents - HMRC notice
• Telephone scams - HMRC notice
• Temporary changes to pension processes as a result of COVID-19
• The Construction Industry Scheme (CIS) - Landlord contributions to tenants‚ works
• The Deposit and Return Scheme for Scotland Regulations 2020
• The Fulfilment Businesses (Approval Scheme) Regulations 2018 - CIOT comments
• The future of Welsh law: classification, consolidation, codification
• The Future Role of Alternative Dispute Resolution in Civil Justice Interim Report by the CJC - CIOT comments
• policy the impact of brexit on the scottish budget ciot comments
• The Income Tax (Recommended Medical Treatment) Regulations 2014 - CIOT comments
• The Independent Review of Legal Services Regulation ‚ Findings, Proposals and Consultation‚
• The Land and Buildings Transaction Tax (LBTT): Call for Evidence - CIOT comments
• The Land and Buildings Transaction Tax (LBTT): Call for Evidence - CIOT comments
• The new CGT 30-day reporting and payment regime from 6 April 2020: no application to disposals in the tax year 2019/20
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• The Role of Income Tax in Scotland's Budget - CIOT comments
• The Social Security (Miscellaneous Amendments) Regulations 2017 - CIOT comments
• The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018 - STPG and CIOT comments
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• The Taxation of Trusts: A Review - CIOT comments
• The Trust Registration Service ‚ further updates
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• The Trust Registration Service Goes Live for Agents
• The UK Property Rich Collective Investment Vehicles (Amendment of the TCGA 1992) Regulations 2019
• The Venture Capital Trust (Exchange of Shares and Securities) Regulations 2017 - CIOT comments
• Top Slicing Changes
• Top Slicing Relief on life insurance policy gains ‚ further update on Finance Act 2020 changes
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• Transfer of ISA allowance to surviving spouse - CIOT comments
• Transfer of unlisted securities to connected companies for Stamp Duty and Stamp Duty Reserve Tax
• Transfer Pricing Aspects of Intangibles - CIOT comments
• Transformation of HMRC‚ s VAT services ‚ important information
• Transitional arrangements for employers to continue to use any existing bespoke scale rates but only if an application is made before 6 April 2016
• Transposition of the Fifth Money Laundering Directive - CIOT comments
• Travel and Subsistence - CIOT comments
• Treasury Committee Inquiry into the 2017 Autumn Budget - CIOT comments
• Treasury Committee Inquiry into the 2017 Spring Budget and Finance Bill
• Treasury Committee Inquiry into the 2018 Autumn Budget
• Treasury Committee VAT Inquiry - CIOT response
• Treasury Sub-Committee Tax Avoidance and Tax Evasion Inquiry - CIOT response
• Treasury Sub-Committee The Conduct of Tax Enquiries and the Resolution of Tax Disputes Inquiry - CIOT response
• Treaty residence of pension funds - CIOT comments
• Tribunals (Scotland) Act 2014 Consultation on Draft Regulations - CIOT and LITRG comments
• Trust Registration Service
• Trust Registration Service ‚ change of deadline
• Trust Registration Service - CIOT and ATT comments
• Trust Registration Service - Digitally excluded Agents
• Trust Registration Service - Digitally excluded Agents ‚ making payment for 2016-17 before 31 January 2018
• Trust Registration Service ‚ HMRC update 4 January 2018
• Trust Registration Service ‚ Penalty update
• Trust Registration Service ‚ updating the Register
• Trusts Registration Service (TRS): HMRC Webinar/Talking Points help sheet
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• UN Model Convention: Technical assistance fees - CIOT comments
• Upcoming Agents Talking Points meetings
• Update on partnership expenses and HMRC‚ s guidance
• Updated Checklist - Penalties
• Updated Engagement letters guidance
• Upper Tribunal for Scotland (Time limits and Rules of Procedure) and Offences in Proceedings in the Scottish Tribunals - CIOT comments
• Urgent update on the Trust Registration Service
• Use and enjoyment - CIOT comments
• Use of VAT guidance on GOV.UK ‚ CIOT members survey
• Vapour recovery scheme - CIOT comments
• VAT (Amendment) Regulations 2017: Flat Rate Scheme - CIOT comments
• VAT (Disclosure of Avoidance Schemes) Order 2004, VAT (Disclosure of Avoidance Schemes) Regulations 2004
• VAT and the Public Sector: Reform to VAT refund rules
• VAT and the Sharing Economy
• VAT and value shifting
• VAT and Vouchers - CIOT comments
• VAT Flat Rate Scheme - Changes
• VAT Grouping - Establishment, Eligibility and Registration
• VAT Prompt Payment Discounts - CIOT comments
• VAT registration threshold call for evidence ‚ CIOT and ATT members‚ survey
• VAT registration threshold call for evidence ‚ CIOT response
• VAT relief on substantially and permanently adapted motor vehicles for disabled wheelchair users - CIOT and LITRG comments
• VAT Retail Export Scheme - CIOT comments
• VAT reverse charge for building and construction services - CIOT comments
• VAT treatment of refunds made by manufacturers - CIOT comments
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• Virtual Communications Group call ‚ 15 July 2019
• Warning for users of HMRC online services
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• Welsh Revenue Authority - Higher Rates Webinars
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• Welsh Revenue Authority Implementation Director appointed
• Westminster Hall debate - CIOT briefing
• Withdrawal of Extra Statutory Concessions - CIOT comments
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• Withdrawing relief for interest on loans to purchase life annuities - CIOT comments
• Zero-rate of Class 1 employer National Insurance contributions (NICs) for apprentices under 25 - CIOT comments
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• Post-COVID tax reform – the path to greater fairness
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