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Stamp taxes on share consideration rules: draft Finance Bill
This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), cons...
Digital services tax: draft Finance Bill
It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the prop...
Processing of R&D tax credit claims and RDEC claims: current delays
The CIOT has been corresponding with HMRC recently (see August’s Technical N
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October 2026
Offshore receipts in respect of intangible property: draft regulations and guidance
The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Of...
Processing of R&D tax credit claims and RDEC claims – current delays
The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for R&D t...
Structures and Buildings Allowance – secondary legislation and HMRC response
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Bu...
Preventing abuse of the R&D tax relief for SMEs: ATT and CIOT responses
The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax...
Business Rates: an inquiry by the Treasury Committee
A significant part of the inquiry’s terms of reference concern economic matters, which lie outside the CIOT’s expertise ...
Structures and Buildings Allowances: draft legislation
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
Tax and the digitalised economy
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from April 2020; a ...