Digital services tax: draft Finance Bill
It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted o...
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Processing of R&D tax credit claims and RDEC claims: current delays
The CIOT has been corresponding with HMRC recently (see August’s Technical N
Offshore receipts in respect of intangible property: draft regulations and guidance
The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules...
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Processing of R&D tax credit claims and RDEC claims – current delays
The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for...
Structures and Buildings Allowance – secondary legislation and HMRC response
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate ef...
Structures and Buildings Allowances: draft legislation
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (...
Tax and the digitalised economy
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from Apri...
Stamp taxes on shares consideration rules
On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules. ...
Corporate capital loss restriction: consultation on delivery
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April ...
Structures and buildings allowances: where are we now?
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (...