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The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction which results in income becoming payable to a person abroad by virtue of

HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payments to tenants carrying out construction works to finish a building o

The importance of tax treaties between the UK and the United States cannot be underestimated. 

The proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legislated for in Finance Bill 2021/ 22 and will apply in respect of returns that are requi

Now the world is starting to return to some form of normality and people are returning to offices, we expect to see a return of short-term business travellers to the UK, including directors of

The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on the case for more frequent revaluations for business rates. 

For a multinational enterprise (MNE), communicating its approach to taxation to stakeholders is becoming ever more important.

The CIOT has responded to the recent consultation on the design of the new tax: residential property developer tax. 

The government’s response to its concern about public trust in audit and corporate governance was set out in the consultation document entitled ‘Restoring trust in audit and corporate gover

Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital economy have been waiting, and hoping, for a long time for governments to agree a way