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Finance Bill 2016 cl 62 – hybrid and other mismatches
The CIOT wrote to HMRC about the new Pt 6A Taxation (International and Other Provisions) Act 2010 (TIOPA 2010), which wi...
CBCR: CIOT comments on EU Commission’s proposals for public reporting
The CIOT wrote to the Treasury before an EU working group meeting in April on the Commission’s proposals for public coun...
Double taxation dispute resolution mechanisms: EU consultation
The CIOT welcomed this EU initiative and the prospect of improvements even if they might be limited only to the the bloc...
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Latest briefings
EU Commission consultation on the relaunch of the Common Consolidated Corporate Tax Base (CCCTB) – CIOT response
The CIOT has responded to the EU Commission’s consultation on CCCTB.
Interest deductibility
On 22 October 2015, the Treasury published a consultation document, Tax Deductibility of Corporate Interest Expense....
Improving large business tax compliance
The CIOT has welcomed the approach to tax governance requirements for large businesses reflected in the draft Finance Bi...
Improving large business tax compliance – proposals announced at the summer Budget to go ahead
At summer Budget 2015 the government announced measures to improve large business tax compliance and published a consult...
Autumn Statement
HMRC said on GOV.UK that the main tax announcements in the Autumn Statement were tax credits (and tax-free child care), ...
Recent meetings of the Confédération Fiscale Européenne
Several CIOT representatives attended the autumn round of meetings of the Confédération Fiscale Européenne (CFE) in Vien...
FB 2015 – goodwill and other intangible assets, restriction to relief
The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corpor...