Disclosures and HMRC’s KYC initiative
Part of HMRC’s large business risk review process involves a ‘know your customer’ (KYC) visit to around 2,000 ...
Large Corporate
Large Corporate
Improving large business tax compliance
The CIOT has welcomed the approach to tax governance requirements for large businesses reflected in the draft ...
Improving large business tax compliance – proposals announced at the summer Budget to go ahead
At summer Budget 2015 the government announced measures to improve large business tax compliance and published...
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Latest briefings
FB 2015 – goodwill and other intangible assets, restriction to relief
The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prev...
R&D tax credits: reimbursed expenses
The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ wi...
AIA – arithmetical intricacies amendable?
An article in the May 2014 issue of Tax Adviser explained how the transitional rules w
Patent nexuses
ntellectual property tax regimes (including the UK’s patent box) are changing.