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 into the ...
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 Tax Conventi...
The two-pillar solution to international tax: where we are now?
In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-pillar sol...
Take a look at the CIOT and ATT websites
Take a look at the CIOT and ATT websites The websites of the CIOT (www.tax.org.uk) and ATT (
The Global Anti-Base Erosion Model Rules (Pillar 2): CIOT responses
In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to reform the in...
Spring Statement: ATT, CIOT and LITRG initial reactions
As part of the Spring Statement, the government set out its ‘Tax Plan’, providing some detail on the government’s aims, ...
Notification of uncertain tax treatment: CIOT comments
HMRC published an initial draft of the technical guidance on this measure in August 2021.
R&D Tax Relief Report: CIOT and ATT responses
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).
Corporate re‑domiciliation: CIOT response to government consultation
CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a regime would...
Autumn Budget 2021 and Finance Bill: ATT, CIOT and LITRG comment
On Budget Day, 27 October, the ATT, CIOT and LITRG technical teams published several press releases, including some welc...