In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges of digitalisation.
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the government’s proposed changes to business rates following the conclusion of th
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).
HMRC published an initial draft of the technical guidance on this measure in August 2021.
CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a regime would be helpful for business, but that to be successful it must be straig
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 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
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.
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
