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Notification of uncertain tax treatment: CIOT comments
HMRC published an initial draft of the technical guidance on this measure in August 2021.
R&D Tax Relief Report: CIOT and ATT responses
In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).
Corporate re‑domiciliation: CIOT response to government consultation
CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a regime would...
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Autumn Budget 2021 and Finance Bill: ATT, CIOT and LITRG comment
On Budget Day, 27 October, the ATT, CIOT and LITRG technical teams published several press releases, including some welc...
Finance Bill 2021/22 draft legislation: notification of uncertain tax treatment
The proposal for a requirement that large businesses notify HMRC about ‘uncertain tax treatments’ will be legislated for...
Timely payment: CIOT, ATT and LITRG responses
The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, paym...
R&D tax relief – a consultation: CIOT and ATT responses
Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9awxr83r)....
Transfer pricing documentation – a consultation: CIOT response
In our response, we note that the current requirements around transfer pricing documentation are being looked at due to ...
Notification of uncertain tax treatment by large businesses – second consultation: CIOT response
CIOT responded to the second consultation document on the proposal for notification of uncertain tax treatment by large ...
Help HMRC improve the Corporate Interest Restriction return
HMRC are looking for agents to help them improve the Corporate Interest Restriction return digital service available on ...