Draft FB 2017 Cl 21: Corporate interest restriction
Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are...
Large Corporate
Large Corporate
Draft FB 2017 Cl 20: Carried-forward losses
Draft Finance Bill 2017 provisions were published on 5 December 2016 and 26 January 2017 which will implement ...
Scotland update – call for evidence on Scotland’s relationship with the EU
The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (t...
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Secondary adjustments to transfer pricing legislation
In our response to the consultation document published in May (Introduction of Secondary Adjustments into the ...
Reform of the substantial shareholdings exemption
Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness a...
Reforms to corporation tax loss relief
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief. ...
Tax deductibility of corporate interest expense
In our response to the second consultation on Tax Deductibility of Corporate Interest Expense, the CIOT said t...
Finance Bill 2016 cl 62 – hybrid and other mismatches
The CIOT wrote to HMRC about the new Pt 6A Taxation (International and Other Provisions) Act 2010 (TIOPA 2010)...
The Budget, the Finance Bill and beyond…The consultation process rolls on
A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that t...
Interest deductibility
On 22 October 2015, the Treasury published a consultation document, Tax Deductibility of Corporate Interest Ex...