R&D tax relief – a consultation: CIOT and ATT responses
Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9awxr83r).
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The new residential property developer tax: HM Treasury consults on design, implementation and administration
HM Treasury’s consultation on the new residential property developer tax has been published; the CIOT is responding and invites views.
Help HMRC improve the Corporate Interest Restriction return
HMRC are looking for agents to help them improve the Corporate Interest Restriction return digital service available on GOV.UK.
Making Tax Digital for Corporation Tax
The CIOT, ATT and LITRG have responded to HMRC’s consultation document on Making Tax Digital for Corporation Tax.
CIOT budget representations on corporate tax measures, property income for MTD and capital gains tax
The Chartered Institute of Taxation has submitted a number of budget representations, suggesting changes to the tax system to offer support to businesses, with regard to the proposed extens
Hybrid and other mismatches regime: proposed changes
The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the government in November 2020, but sought further clarification around some of the changes
Making Tax Digital for corporation tax
A consultation has been launched seeking views on how Making Tax Digital could be extended to corporation tax.
The scope of qualifying expenditure for R&D tax credits: CIOT response
The CIOT responded to the consultation published in July 2020 on potential changes to the scope of qualifying expenditure for R&D tax credits in two specific areas: data and software (c
House of Lords Finance Bill Sub-Committee inquiry into the draft Finance Bill 2020-21
The House of Lords commenced its inquiry into the draft Finance Bill 2020-21, concentrating on the measures relating to HMRC’s powers and tax administration matters.