Large Corporate

Technical
1 October 2016

The CIOT has told the government that secondary adjustments should not be introduced into the UK’s domestic transfer pricing legislation.

Technical
1 October 2016

The CIOT supports widening the scope of the substantial shareholding exemption (SSE).

Technical
1 October 2016

The proposed changes to the rules dealing with corporation tax loss relief will have winners and losers and what is proposed is far from simple.

Technical
1 September 2016

The CIOT has called on the government to delay changes to tax relief for corporate interest expense to help businesses adjust to the new regime smoothly and prevent the complexity having a negative impact on inward investment to the UK.

1 July 2016

The CIOT supports the policy behind the new rules intended to prevent the reduction of tax liabilities by multinational enterprises by the use of hybrid instruments and entities. However, we have concerns that the provisions may apply in normal commercial situations.

Technical
1 March 2016

CIOT comments on the HMT consultation

Technical
1 March 2016

CIOT update on ‘know your customer’ visits

Technical
1 February 2016

Changes in the revised proposals are welcomed

Technical
1 January 2016

Proposals announced at the summer Budget are to go ahead