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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, ...
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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...
Finance Bill 2021/22 draft legislation: notification of uncertain tax treatment
The proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legislated for...
Timely payment: CIOT, ATT and LITRG responses
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, paym...
R&D tax relief – a consultation: CIOT and ATT responses
Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9awxr83r)....