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Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are intended to form part of the Finance Bill 2017, was published on 26 January 2017.

In our response to the consultation document published in May (Introduction of Secondary Adjustments into the UK’s Domestic Transfer Pricing Legislation) on whether secondary adjustments should be

The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com/j7nkvhm) at the start of August to support its inquiry into the implications

o, ADIT Voice is here!

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

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.

On 22 October 2015, the Treasury published a consultation document, Tax Deductibility of Corporate Interest Expense.

The latest (and final?) round of OECD discussion drafts for public comment on the BEPS project were released in May and June.