OTS: Stamp duty on shares – simplification review
The OTS has published its progress report and call for evidence in relation to its simplificat
Non-resident landlord companies to come within corporation tax regime
On 20 March 2017 the government published the anticipated consultation document on proposals t
Draft FB 2017 Cl 21: Corporate interest restriction
Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are intended ...
Draft FB 2017 Cl 20: Carried-forward losses
Draft Finance Bill 2017 provisions were published on 5 December 2016 and 26 January 2017 which will implement the propos...
Confédération Fiscale Européenne (CFE)
The CFE was founded in 1959 and today embraces 26 national organisations from 21 European countries, representing, with ...
Secondary adjustments to transfer pricing legislation
In our response to the consultation document published in May (Introduction of Secondary Adjustments into the UK’s Domes...
Reform of the substantial shareholdings exemption
Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could a...
Reforms to corporation tax loss relief
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.
Tax deductibility of corporate interest expense
In our response to the second consultation on Tax Deductibility of Corporate Interest Expense, the CIOT said that the mo...
BEPS Action 15 – multilateral instrument
The CIOT has responded to the OECD public discussion draft on BEPS Action 15 (development of a multilateral instrument t...