Large Corporate

Technical
1 February 2019

The new Structures and Buildings Allowances could apply to expenditure currently being incurred by businesses, though consultation continues over their exact scope and operation.

Technical
1 January 2019

Tackling Base Erosion and Profit Shifting is an important objective for government, and one supported by CIOT. However the legislation introducing new rules to tax income from intangible property held in low-tax jurisdictions is disproportionate, flawed and too broadly drawn. CIOT is engaging with HMT/HMRC in relation to the significant work that is required to ensure that this legislation reflects the stated policy aims.

Technical
1 December 2018

HMRC have responded to requests by the ATT and CIOT for more guidance on compliance obligations which apply to all companies (regardless of size) looking to set off carried forward losses from April 2017.

Technical
1 November 2018

The ATT and CIOT have written to HMRC to ask for more guidance on compliance obligations which apply to all companies (regardless of size) looking to set off carried forward losses from April 2017.

Technical
1 October 2018

The CIOT and ATT have considered FB 2018-19 consultative clause 15 Entrepreneurs’ Relief (company ceasing to be individual’s personal company, inserting new Chapter 3A in Part 5 TCGA 1992) and some aspects of the consultation response .

Technical
1 October 2018

The CIOT has submitted comments on the very significant changes proposed to bring gains on interests in UK land by non-UK residents into charge to capital gains tax and the draft provisions in FB 2018–19 and some aspects of the government’s consultation response.

Technical
1 June 2018

The ATT and CIOT have responded to the consultation on reforms to the corporate intangible fixed assets regime.

Technical
1 June 2018

Spring saw a number of announcements relating to the taxation of the digitalised economy. The CIOT remains engaged with the debate on which governments and the international tax community are firmly focused.

Technical

The ATT and CIOT have met with HMRC to discuss potential reforms to the corporate intangible fixed assets regime.

Technical
1 May 2018

The month, in our series of articles about the CIOT’s technical sub-committees, CIOT Technical Officer Sacha Dalton outlines the work of the Corporate Taxes sub-committee.