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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

Background

HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect taxes and inheritance tax.

Finance Bill 2016, cl 82 and Sch 15 ensures that the inheritance tax residential nil-rate band (RNRB) is available when a person downsizes or ceases to own a home and other assets are passed on dea

With the support of the ICAEW, the Stamp Taxes Practitioners Group, STEP, and the Law Society, the CIOT has made a detailed submission to HMRC and the Treasury on the advantages of removing or miti

The CIOT has responded to the OECD public discussion draft on BEPS Action 15 (development of a multilateral instrument to implement the tax treaty-related BEPS measures).

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

The CIOT has commented on the draft clause published on 2 February 2016 (and updated on 5 February to correct typographical errors) to be included in Finance Bill 2016 to introduce the new deemed d