Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
Policy approach The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier ...
Implementation date As the government recognises, implementing the very significant changes proposed for CGT by April 2...
The consultation, which closed on 11 May, explores whether there is scope for targeted,
On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the d...
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible
The remit of the Corporate Tax sub-committee includes all aspects of UK corporation tax, in so far as that tax applies i...
These resources, and further information, can be found on GOV.UK.
The digital economy was identified as an action point of the G20/OECD BEPS project in 2013 and the CIOT has engaged with...
The key changes proposed by the consultation are