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 applies i...
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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 engaged with...
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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 published a ...
Large Business compliance: enhancing our risk assessment approach
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailored to the ...
OTS review of replacing capital allowances with depreciation
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Technical Newsde...
OTS call for evidence: tax relief for tangible fixed assets using accounts depreciation
Background to the call for evidence In its review of the corporation tax computation (
Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
Financing Growth in Innovative Firms: HMT consultation
The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the ...