Making Tax Digital for Corporation Tax
The CIOT, ATT and LITRG have responded to HMRC’s consultation document on Making Tax Digital for Corporation T...
Large Corporate
Large Corporate
Help HMRC improve the Corporate Interest Restriction return
HMRC are looking for agents to help them improve the Corporate Interest Restriction return digital service ava...
CIOT budget representations on corporate tax measures, property income for MTD and capital gains tax
The Chartered Institute of Taxation has submitted a number of budget representations, suggesting changes to th...
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Hybrid and other mismatches regime: proposed changes
The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the g...
Making Tax Digital for corporation tax
A consultation has been launched seeking views on how Making Tax Digital could be extended to corporation tax....
The scope of qualifying expenditure for R&D tax credits: CIOT response
The CIOT responded to the consultation published in July 2020 on potential changes to the scope of qualifying ...
Business rates review: CIOT response
The CIOT responded to the business rates call for evidence.
House of Lords Finance Bill Sub-Committee inquiry into the draft Finance Bill 2020-21
The House of Lords commenced its inquiry into the draft Finance Bill 2020-21, concentrating on the measures re...
Hybrids and other mismatch rules
At Spring Budget 2020, the government published a consultation document which examined the impact of the doubl...
Notification of uncertain tax treatment by large businesses
The CIOT expressed strong opposition to the proposal to require large businesses to notify HMRC if they adopt ...