DAC 6: International Tax Enforcement: disclosable arrangements
The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC 6) into
Search
Joint and several liability of company directors: draft Finance Bill
The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shared with us on a confidential basis.
Stamp taxes on share consideration rules: draft Finance Bill
This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), consideration rules, was consulted upon following Budget 2018, along with two oth
Corporate capital loss restriction: draft Finance Bill
The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery.
Welsh Revenue Authority’s dispute resolution strategy
The Welsh Revenue Authority (WRA) administers two fully devolved taxes – Land Transaction Tax and Landfill Disposal Tax.
DAC6: International Tax Enforcement: disclosable arrangements
On 22 July 2019, HMRC published draft regulations implementing EU Directive 2018/ 822 amending Directive 2011/16/EU (otherwise known as DA
Processing of R&D tax credit claims and RDEC claims: current delays
The CIOT has been corresponding with HMRC recently (see August’s Technical Newsdesk) regarding the current position of sig
New LITRG guide for the self-employed
The 100-page guide is intended to supplement existing material in the self-employment section of the
Structures and Buildings Allowance – secondary legislation and HMRC response
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Budget 2018.
HMRC letters and ‘certificates of tax position’ to individuals with offshore income, gains and assets – an update for CIOT members
The full update and an example of a recent letter and certificate of tax position are provided on our website.