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Brexit: EU (Withdrawal) Bill
The CIOT is reviewing the European Union (Withdrawal) Bill which was published in July 2017 and is considering the impli...
Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
EU Disclosure Rules
On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory ...
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October 2026
In the news: October 2026
October 2026
BEPS Action 8: Transfer pricing in relation to Hard-to-Value Intangibles
In May the OECD published draft implementation guidance for consultation which is intended to assist with the implementa...
Hybrids and other mismatch rules – HMRC guidance
The CIOT has written to HMRC to express concern about the use of guidance as a substitute for clear, well targeted legis...
Non-resident companies subject to income tax and non-resident CGT
The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment ...
FA 2017: An 80% reduction from the longest Finance Bill on record
The Finance Bill published in March received Royal Assent on 27 April and so became Finance A
OTS: Stamp duty on shares – simplification review
The OTS has published its progress report and call for evidence in relation to its simplificat
Non-resident landlord companies to come within corporation tax regime
On 20 March 2017 the government published the anticipated consultation document on proposals t
Draft FB 2017 Cl 21: Corporate interest restriction
Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are intended ...