R&D tax relief – a consultation: CIOT and ATT responses
Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9awxr83r)....
Large Corporate
Large Corporate
Transfer pricing documentation – a consultation: CIOT response
In our response, we note that the current requirements around transfer pricing documentation are being looked at due to ...
Notification of uncertain tax treatment by large businesses – second consultation: CIOT response
CIOT responded to the second consultation document on the proposal for notification of uncertain tax treatment by large ...
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The new residential property developer tax: HM Treasury consults on design, implementation and administration
HM Treasury’s consultation on the new residential property developer tax has been published; the CIOT is responding and ...
Making Tax Digital for Corporation Tax
The CIOT, ATT and LITRG have responded to HMRC’s consultation document on Making Tax Digital for Corporation Tax....
Help HMRC improve the Corporate Interest Restriction return
HMRC are looking for agents to help them improve the Corporate Interest Restriction return digital service available on ...
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 the tax syst...
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 government ...
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 expenditur...