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R&D: recent engagement with HMRC
Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked yo...
Capital allowances: clarifying uncertainties
On the back of the government’s manifesto commitment to give businesses ‘greater clarity on what qualifies for allowance...
Labour’s business tax road map: CIOT’s thoughts
The CIOT welcomed the government’s intention to publish a roadmap for business taxation and to consult on this, noting t...
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R&D compliance activity and HMRC engagement: CIOT update for members
CIOT continues to engage with HMRC to address the challenges arising because of the ‘volume compliance’ approach for enq...
R&D new merged scheme: CIOT and ATT comment on draft guidance
The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme...
Finance Bill 2023-24 Briefings: corporate taxes
Clause 1: Permanent full expensing, etc.
Draft Finance Bill legislation: additional tax relief for R&D intensive SMEs and potential merged R&D scheme
On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single ...
Reform of transfer pricing, permanent establishments and diverted profits tax
The government said in April 2023 that it would consult on updating the UK’s legislation on transfer pricing, permanent ...
Amount B of Pillar One: OECD consultation
The OECD published a consultation on Amount B of Pillar One in July 2023.
Stamp taxes on shares modernisation: CIOT response
In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.