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Large business tax compliance: CIOT responds to Public Accounts Committee inquiry
The Public Accounts Committee (PAC) inquiry into Large business
Finance Bill 2025-26: clauses 36 to 38 – share for share exchanges
Clauses 36 to 38 of the Finance Bill relate to the rules that apply to share for share exchanges and other corporate reo...
Global mobility of individuals: CIOT response to OECD consultation
In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how in...
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Transfer pricing and profit diversion: reform for the future
Multinational enterprises with global operations present a challenge for national tax authorities in ensuring fa...
R&D tax relief advance clearances: CIOT and ATT responses
The consultation (tinyurl.com/22tw2nzd) sought views on clearances for th
Review of double tax treaties 2025/26: CIOT responds
The annual review of the UK’s double tax treaty network provides stakeholders with an opportunity to input into HMRC’s r...
Finance Bill 2024-25: International taxes
Clauses 19 to 22 of the Finance Bill 2024-25 make changes to various international tax aspects of the UK tax code....
Finance Bill 2024: Committee of the whole House debate
The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs...
R&D: recent engagement with HMRC
Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked yo...
Capital allowances: clarifying uncertainties
On the back of the government’s manifesto commitment to give businesses ‘greater clarity on what qualifies for allowance...