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 ...
The digital economy has been the subject of much debate in recent years and in November 2017 the government published a ...
The consultation explored whether the BRR model can be refreshed, potentially with more risk categories tailored to the ...
Following on from the meeting with the OTS to discuss unincorporated businesses (reported in December’s Technical Newsde...
Background to the call for evidence In its review of the corporation tax computation (
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...
The CIOT is intending to respond to the HMT consultation: Financing growth in innovative firms, which is looking at the ...
The consultation document states that the proposals are largely driven by the aim of achieving consistency of treatment ...
On 20 March 2017 the government published the anticipated consultation document on proposals t
Revised draft legislation for implementing the proposed new rules on corporate interest restriction, which are intended ...
Draft Finance Bill 2017 provisions were published on 5 December 2016 and 26 January 2017 which will implement the propos...