Non-domicile tax reforms: double remittances
On 26 March 2025, in a published paper the CIOT set out concerns about the potentially unforeseen tax implications for non-UK domiciliaries who make remittances on or after 6 April 2025, having
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Review of double tax treaties 2025/26: CIOT responds
The annual review of the UK’s double tax treaty network provides stakeholders with an opportunity to input into HMRC’s review of the priorities for the UK’s network of double taxation agreements fo
Personal tax offshore anti‑avoidance legislation: CIOT response
The CIOT responded to the call for evidence on offshore anti-avoidance legislation by suggesting that an entirely fresh anti-avoidance code be drawn up.
Finance Bill 2024-25: International taxes
Clauses 19 to 22 of the Finance Bill 2024-25 make changes to various international tax aspects of the UK tax code.
Finance Bill 2024: Non‑domicile/remittance basis changes
On 18 November 2024, HMRC convened a meeting of representatives from several professional bodies, including the CIOT, to discuss and seek feedback on the construction of the draft legislation conce
OECD BEPS Project – latest round of stakeholder input
The latest (and final?) round of OECD discussion drafts for public comment on the BEPS project were released in May and June.
OECD BEPS project – CIOT responds to recent consultations
The CIOT has responded to two recent discussion documents published by the OECD on BEPS actions.
UK government goes it alone on BEPS
The government announced at the autumn statement that it was introducing a new tax aimed at ‘large multinational enterprises with business activities in the UK who enter into contrived arrangements