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 reform the in...
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Business rates: new reporting obligations for businesses
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the g...
Notification of uncertain tax treatment: CIOT comments
HMRC published an initial draft of the technical guidance on this measure in August 2021.
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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).
Corporate re‑domiciliation: CIOT response to government consultation
CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a regime would...
Construction Industry Scheme: landlord contributions to tenant works
HMRC are asking for evidence of the problems in practice with the Construction Industry Scheme when landlords make payme...
Finance Bill 2021/22 draft legislation: notification of uncertain tax treatment
The proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legislated for...
Business rates three-yearly valuations
The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on t...
BEIS consultation: Restoring trust in audit and corporate governance: CIOT and ATT response
The government’s response to its concern about public trust in audit and corporate governance was set out in the consult...
Residential property developer tax: CIOT response
The CIOT has responded to the recent consultation on the design of the new tax: residential property developer tax....