Search

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

Important Anti-Money Laundering (AML) Updates

Members and their firms supervised for AML by the CIOT and ATT should be aware of the update to the scheme rules and the additional informati

Why do visits take place?

The CIOT and ATT are the Anti-Money Laundering (AML) supervisors of: CIOT and ATT members who are sole practitioner tax advisers; and other tax adviser firms whe

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

Implementation date

As the government recognises, implementing the very significant changes proposed for CGT by April 2019 will be challenging for taxpayers and for HMRC.

Policy approach

The purpose of this new measure is to ensure that Entrepreneurs’ Relief (ER) does not act as a barrier to growth for firms seeking additional external investment where the

On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the digital economy.

The consultation, which closed on 11 May, explores whether there is scope for targeted, value-for-money reforms that would support the int

The remit of the Corporate Tax sub-committee includes all aspects of UK corporation tax, in so far as that tax applies in respect of companies resident in the UK, and the taxation of UK companies g

The General Data Protection Regulation (GDPR) comes into effect on the 25 May 2018.