Recent meetings of the Confédération Fiscale Européenne
Several CIOT representatives attended the autumn round of meetings of the Confédération Fiscale Européenne (CFE) in Vienna.
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FB 2015 – inheritance tax provisions
The CIOT submitted a briefing to the Finance Bill committee on clause 9 of the Finance Bill, the legislation to amend the inheritance tax (IHT) regime by creating a residence nil-rate allowance (RN
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 corporation tax deductions, such as amortisation and impairment debits, for goodwil
Disclosure of tax avoidance schemes (DOTAS) – draft hallmark regulations
The CIOT has commented on two sets of draft regulations recently published by HMRC that amend the descriptions of the arrangements (hallmarks) that have to be notified to HMRC under the DOTAS regim
R&D tax credits: reimbursed expenses
The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the meaning of CTA 2009 s 1123(3) and therefore qualify for R&D tax credits.
AIA – arithmetical intricacies amendable?
An article in the May 2014 issue of Tax Adviser explained how the transitional rules would affect the calculation of the maximum annual