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Draft Finance Bill legislation: additional tax relief for R&D intensive SMEs and potential merged R&D scheme
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on...
Reform of transfer pricing, permanent establishments and diverted profits tax
The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, ...
Amount B of Pillar One: OECD consultation
The OECD published a consultation on Amount B of Pillar One in July 2023.
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Stamp taxes on shares modernisation: CIOT response
In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’. ...
Finance (No.2) Bill 2023: corporate taxes
The Finance (No.2) Bill 2023 is currently going through Parliament (Royal Assent is expected sometime towards ...
R&D tax reliefs review: consultation on a single scheme
The consultation on a single scheme for R&D tax reliefs was part of the wider review of the UK’s R&D r...
R&D: update and recent developments
April 2023 compliance measures A number of changes to R&D reliefs are due with effect from April 2023. ...
OECD continues its work in developing the two-pillar solution
In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution...
House of Lords inquiry on research and development draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry...
Double tax treaties: review of treaty policy positions
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Ta...