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...
Large Corporate
Large Corporate
Joining up business rates data and HMRC tax data
HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) wit...
HMRC Annual Report and Accounts 2021-22
Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Repor...
Most popular reads
Latest briefings
Business rates revaluation 2023
The CIOT’s Business Rates Working Group responded to the recent business rates consultation on the form of tra...
Stamp duty land tax: company addresses for service of documents
The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulat...
Land Remediation Relief
Land Remediation Relief (LRR) is available for the remediation of derelict land provided certain conditions ar...
The Global Anti-Base Erosion Model Rules (Pillar 2): CIOT responses
In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to ref...
Business rates: new reporting obligations for businesses
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detai...
Notification of uncertain tax treatment: CIOT comments
HMRC published an initial draft of the technical guidance on this measure in August 2021. ...
R&D Tax Relief Report: CIOT and ATT responses
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz). ...