The UK’s approach to sovereign immunity from direct taxes
Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from lia...
Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from lia...
HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) wit...
Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Repor...
The CIOT’s Business Rates Working Group responded to the recent business rates consultation on the form of tra...
The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulat...
Land Remediation Relief (LRR) is available for the remediation of derelict land provided certain conditions ar...
In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to ref...
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detai...
HMRC published an initial draft of the technical guidance on this measure in August 2021. ...
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz). ...