Addressing the tax challenges of digitalisation of the economy
The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arisi...
The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arisi...
The tax challenges arising from the digitalisation of the economy were identified as one of the main areas of ...
Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-bui...
The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery....
This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (...
It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted o...
The CIOT has been corresponding with HMRC recently (see August’s Technical N
The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules...
The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for...
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate ef...