Sacha Dalton | Tax Adviser

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Sacha Dalton has been the CIOT Technical Officer for the Corporate Taxes and International Taxes Committees since January 2008. Prior to joining the CIOT Sacha was a partner in the Corporate Tax Department at a major City law firm, followed by a stint at an independent firm of specialist tax advisers.

Draft FB 2017 Cl 20: Carried-forward losses

By Sacha Dalton | March 1, 2017

Draft Finance Bill 2017 provisions were published on 5 December 2016 and 26 January 2017 which will implement the propos...

Large Corporate

Confédération Fiscale Européenne (CFE)

By Heather Brehcist | November 1, 2016

The CFE was founded in 1959 and today embraces 26 national organisations from 21 European countries, representing, with ...

General Features

Secondary adjustments to transfer pricing legislation

By Sacha Dalton | October 1, 2016

In our response to the consultation document published in May (Introduction of Secondary Adjustments into the UK’s Domes...

International Tax

Large Corporate

Reform of the substantial shareholdings exemption

By Sacha Dalton | October 1, 2016

Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could a...

Large Corporate

OMB

Reforms to corporation tax loss relief

By Sacha Dalton | October 1, 2016

The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.

Large Corporate

OMB

Tax deductibility of corporate interest expense

By Sacha Dalton | September 1, 2016

In our response to the second consultation on Tax Deductibility of Corporate Interest Expense, the CIOT said that the mo...

International Tax

Large Corporate

BEPS Action 15 – multilateral instrument

By Sacha Dalton | August 1, 2016

The CIOT has responded to the OECD public discussion draft on BEPS Action 15 (development of a multilateral instrument t...

Inheritance Tax and trusts

Finance Bill 2016 cl 62 – hybrid and other mismatches

By Sacha Dalton | July 1, 2016

The CIOT wrote to HMRC about the new Pt 6A Taxation (International and Other Provisions) Act 2010 (TIOPA 2010), which wi...

International Tax

Large Corporate

CBCR: CIOT comments on EU Commission’s proposals for public reporting

By Sacha Dalton | June 1, 2016

The CIOT wrote to the Treasury before an EU working group meeting in April on the Commission’s proposals for public coun...

International Tax

Double taxation dispute resolution mechanisms: EU consultation

By Sacha Dalton | June 1, 2016

The CIOT welcomed this EU initiative and the prospect of improvements even if they might be limited only to the the bloc...

International Tax