In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges
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.
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
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural Business and the Rural Powerhouse.
In our response, we note that the current requirements around transfer pricing documentation are being looked at due to the passage of time since the government adopted the minimum standard relatin
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with trusts and estates.
We have recently published guidance on our websites to help our members and students understand when they might be classified as an ‘intermediary’ under the UK’s regulations which bring int
The Association of Taxation Technicians has prepared two ‘How to’ guides to help agents navigate the Trust Registration Service and UK Property Reporting Service.
The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the government in November 2020, but sought further clarification around some of the changes
The CIOT responded to the reports published by the OECD on the Blueprints for Pillar One and Pillar Two, the proposals by the Inclusive Framework to address the challenges of the digitali
