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Simplifying treaty relief from withholding tax on interest paid overseas: CIOT response
We welcomed the consultation on ‘Simplifying treaty relief from withholding tax on interest paid overseas’ (t...
Reform of foreign permanent establishment exemption: CIOT comments
In May 2026, the government announced a fundamental shift from an elective to a mandatory exemption regime for foreign P...
International Controlled Transaction Schedule: CIOT response
The technical consultation on the draft International Controlled Transaction Schedule (2026 ICTS) was published in June ...
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UK corporate re‑domiciliation regime: a consultation
Re-domiciliation is the process by which a company moves its place of incorporation from one jurisdiction to another whi...
Modernising and standardising company tax returns
The CIOT and ATT have responded to HMRC's consultation on
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...
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