Reforms to corporation tax loss relief
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.
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 CIOT wrote to HMRC about the new Pt 6A Taxation (International and Other Provisions) Act 2010 (TIOPA 2010), which will be inserted by FB 2016 cl 62 and Sch 10.
The CIOT welcomed this EU initiative and the prospect of improvements even if they might be limited only to the the bloc.
The CIOT wrote to the Treasury before an EU working group meeting in April on the Commission’s proposals for public country-by-country reporting (CBCR) to relay the CIOT’s views.
A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy objectives are clearly defined and that the legislation serves those objectiv