Making Tax Digital for corporation tax
A consultation has been launched seeking views on how Making Tax Digital could be extended to corporation tax.
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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.
Notification of uncertain tax treatment by large businesses
The CIOT expressed strong opposition to the proposal to require large businesses to notify HMRC if they adopt an uncertain tax treatment on the basis that the proposal is unclear, unfair an
Hybrids and other mismatch rules
At Spring Budget 2020, the government published a consultation document which examined the impact of the double deduction rules and the acting together rules within the hybrid and other mis
Preventing abuse of the R&D tax relief for SMEs: ATT response
The ATT has responded to the latest HMRC consultation regarding the cap on the repayable credit available under the SME R&D scheme, which is due to come into effect from April 2021.&nbs
COVID-19: Research and development tax credits and state aid
HMRC have provided further details of developments in relation to COVID-19 measures and how these apply in respect of research and development tax relief.
Stamp duty land tax house builder relief for part-exchanges
HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a limited liability partnership.
Welsh Revenue Authority guidance for Land Transaction Tax
Building on an earlier paper to the Welsh Revenue Authority on attributes of good guidance, the CIOT considers the land transaction tax guidance post-implementation.