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 ...
The CIOT responded to the call for evidence on offshore anti-avoidance legislation by suggesting that an entirely fresh ...
The annual review of the UK’s double tax treaty network provides stakeholders with an opportunity to input into HMRC’s r...
Clauses 19 to 22 of the Finance Bill 2024-25 make changes to various international tax aspects of the UK tax code....
On 18 November 2024, HMRC convened a meeting of representatives from several professional bodies, including the CIOT, to...
Clause 1: Permanent full expensing, etc.
The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, permanent ...
The OECD published a consultation on Amount B of Pillar One in July 2023.
In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution to reform...
© Getty images/iStockphoto Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model repo...
The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence of the em...