The CIOT has commissioned a series of ‘Members’ Guides’ to some tax topics. These are also available to ATT members and are published below. The topics covered are:
- Taxation of Landlords: A summary for CIOT Members of tax issues for landlords of residential property **correct as at 31 January 2015** (by Rebecca Cave)
- iXBRL: a practical guide (by Tina Riches & Nichola Ross Martin)
- Entrepreneurs relief: a summary for members (by Kevin Slevin)
- The new tax penalty regime: a summary of the provisions (by Nichola Ross Martin)
- HMRC Powers and Penalties - a one-page summary of each topic (by Nichola Ross Martin)
- Place of Supply of services connected with immovable property (by Maric Glaser)
The publications have been written as general guides andb cannot be exhaustive but are intended to be useful to members in practice.
This is new venture for CIOT & ATT and is in the nature of an experiment: we would appreciate feedback from members (totechnical [at] tax.org.uk) on:
- how useful members have found them: should we do more or not?
- what is the best length for any future guides (the four are deliberately of widely different lengths)?
- what sort of topics should we seek to cover (again, we have covered a range of topics)?