

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...
Labour’s business tax road map: CIOT’s thoughts
The CIOT welcomed the government’s intention to publish a roadmap for business taxation and to consult on this, noting t...
R&D compliance activity and HMRC engagement: CIOT update for members
CIOT continues to engage with HMRC to address the challenges arising because of the ‘volume compliance’ approach for enq...
R&D new merged scheme: CIOT and ATT comment on draft guidance
The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme...
Finance Bill 2023-24 Briefings: corporate taxes
Clause 1: Permanent full expensing, etc.
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 a single ...