Transfer pricing documentation – a consultation: CIOT response
In our response, we note that the current requirements around transfer pricing documentation are being looked at due to ...
Notification of uncertain tax treatment by large businesses – second consultation: CIOT response
CIOT responded to the second consultation document on the proposal for notification of uncertain tax treatment by large ...
Help HMRC improve the Corporate Interest Restriction return
HMRC are looking for agents to help them improve the Corporate Interest Restriction return digital service available on ...
CIOT budget representations on corporate tax measures, property income for MTD and capital gains tax
The Chartered Institute of Taxation has submitted a number of budget representations, suggesting changes to the tax syst...
Double taxation treaties stakeholder review 2020/21: CIOT input
The CIOT have taken part in HMRC’s stakeholder consultation seeking input into their annual review of the priorities for...
OECD Blueprints for Pillars One and Two to address the challenges of digitalisation of the economy: CIOT response
The CIOT responded to the reports published by the OECD on the Blueprints for Pillar One and Pillar Two, the proposals b...
Hybrid and other mismatches regime: proposed changes
The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the government ...
The scope of qualifying expenditure for R&D tax credits: CIOT response
The CIOT responded to the consultation published in July 2020 on potential changes to the scope of qualifying expenditur...
Modernisation of stamp taxes on shares framework: CIOT response
The CIOT responded to the call for evidence published on 21 July 2020 on the Modernisation of the Stamp Taxes on shares ...
Hybrids and other mismatch rules
At Spring Budget 2020, the government published a consultation document which examined the impact of the double deductio...
