The scope of qualifying expenditure for R&D tax credits: CIOT response
The CIOT responded to the consultation published in July 2020 on potential changes to the scope of qualifying expenditur...
Modernisation of stamp taxes on shares framework: CIOT response
The CIOT responded to the call for evidence published on 21 July 2020 on the Modernisation of the Stamp Taxes on shares ...
Hybrids and other mismatch rules
At Spring Budget 2020, the government published a consultation document which examined the impact of the double deductio...
Notification of uncertain tax treatment by large businesses
The CIOT expressed strong opposition to the proposal to require large businesses to notify HMRC if they adopt an uncerta...
Future relationship with the EU: Parliamentary Committee Inquiry
The CIOT submitted evidence to the House of Commons Committee on the Future Relationship with the European Union’s inqui...
COVID-19: Research and development tax credits and state aid
HMRC have provided further details of developments in relation to COVID-19 measures and how these apply in respect of re...
Office of Tax Simplification Claims and Elections Review: call for evidence
CIOT, ATT and LITRG are meeting with the Office of Tax Simplification (OTS) to discuss its review of claims and election...
Cryptoassets: HMRC Roundtable Discussion Group
Representatives from the CIOT and ATT attended a meeting of HMRC’s Cryptoasset Roundtable in February....
Review of Double Taxation Treaties 2019/20: CIOT responds to the Stakeholder Consultation
Every year HMRC undertakes a review of the priorities for the UK’s network of double taxation agreements for the coming ...
Addressing the tax challenges of digitalisation of the economy
The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arising from th...