Corporate intangible fixed assets regime: ATT and CIOT responses
The consultation, which closed on 11 May, explores whether there is scope for targeted, ...
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Digitalised economy: recent consultations and developments
On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax...
Corporate intangible fixed assets regime consultation ATT and CIOT meetings
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible ...
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Spotlight on… the CIOT’s Corporate Taxes technical sub-committee
The remit of the Corporate Tax sub-committee includes all aspects of UK corporation tax, in so far as that tax...
Corporate Interest Restriction: HMRC guidance and portal to assist with the new rules
These resources, and further information, can be found on GOV.UK.
Royalties withholding tax: CIOT responds to consultation
The digital economy was identified as an action point of the G20/OECD BEPS project in 2013 and the CIOT has en...
Extending CGT to non-residents investing in UK real estate
The key changes proposed by the consultation are
Taxation of the digital economy: where are we and where are we going?
The digital economy has been the subject of much debate in recent years and in November 2017 the government pu...
Large Business compliance: enhancing our risk assessment approach
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailor...
OTS review of replacing capital allowances with depreciation
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Techni...