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Digitalised economy: recent consultations and developments
On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the d...
Corporate intangible fixed assets regime consultation ATT and CIOT meetings
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible
Spotlight on… the CIOT’s Corporate Taxes technical sub-committee
The remit of the Corporate Tax sub-committee includes all aspects of UK corporation tax, in so far as that tax applies i...
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Corporate Interest Restriction: HMRC guidance and portal to assist with the new rules
These resources, and further information, can be found on GOV.UK.
Royalties withholding tax: CIOT responds to consultation
The digital economy was identified as an action point of the G20/OECD BEPS project in 2013 and the CIOT has engaged with...
Taxation of the digital economy: where are we and where are we going?
The digital economy has been the subject of much debate in recent years and in November 2017 the government published a ...
OTS review of replacing capital allowances with depreciation
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Technical Newsde...
Budget representations by the CIOT
A Budget Representation is a written representation from an interest group, individual or representative body to HM Trea...
Base Erosion and Profit Shifting (BEPS): CIOT responds to recent OECD work
BEPS Action 7 – Attribution of Profits to PEs The OECD’s Discussion Draft on Additional Guidance on Attribution of Prof...
Brexit: Customs system
The CIOT welcomed the government’s customs paper which was published in August and the fact that the government is addre...