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In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

Is there something I should know?

The calculation of the ten year anniversary Principal Charge is something of a bête noire for many of us who deal with such charges only a few times each

BEPS: six considerations for SMEs

Global tax reform isn’t just impacting large multinational companies.

What is domicile?

Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system.

The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.

Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could also benefit the relief’s simplicity and coherence.

In our response to the consultation document published in May (Introduction of Secondary Adjustments into the UK’s Domestic Transfer Pricing Legislation) on whether secondary adjustments should be

The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com/j7nkvhm) at the start of August to support its inquiry into the implications

In our response to the second consultation on Tax Deductibility of Corporate Interest Expense, the CIOT said that the mooted start date of April 2017 was too ambitious given the scale and

The investment returns for those who have invested in UK woodland have been handsome for some time now.