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.

Stamp taxes on shares consideration rules

By Sacha Dalton | March 1, 2019

On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules....

Large Corporate

Management of taxes

OMB

Corporate capital loss restriction: consultation on delivery

By Emma Rawson | March 1, 2019

At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April 2017 would...

Large Corporate

OMB

Offshore receipts in respect of intangible property: Clause 15

By Sacha Dalton | January 1, 2019

In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-tax jurisd...

International Tax

Large Corporate

Spotlight on International Taxes and EUHR Sub-Committees

By Sacha Dalton | January 1, 2019

The remit of the International Tax sub-committee includes UK direct taxes, and in particular UK corporation tax, as they...

General Features

Carried forward corporation tax losses: compliance requirements

By Emma Rawson | December 1, 2018

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...

Large Corporate

Management of taxes

OMB

Carried forward corporation tax losses: compliance requirements

By Emma Rawson | November 1, 2018

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...

Large Corporate

Management of taxes

OMB

Transfer pricing: BEPS Actions 8–10 Financial Transactions

By Sacha Dalton | October 1, 2018

In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under th...

International Tax

The complex world of cryptoassets

By Helen Thornley | September 1, 2018

It is now almost ten years since the public launch of Bitcoin.

General Features

Personal tax

Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes

By Will Silsby | August 1, 2018

Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and th...

General Features

Indirect Tax

Management of taxes

Corporate intangible fixed assets regime: ATT and CIOT responses

By Emma Rawson | June 1, 2018

The consultation, which closed on 11 May, explores whether there is scope for targeted,

Large Corporate

OMB