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CIOT budget representations on corporate tax measures, property income for MTD and capital gains tax
The Chartered Institute of Taxation has submitted a number of budget representations, suggesting changes to the tax syst...
Double taxation treaties stakeholder review 2020/21: CIOT input
The CIOT have taken part in HMRC’s stakeholder consultation seeking input into their annual review of the priorities for...
OECD Blueprints for Pillars One and Two to address the challenges of digitalisation of the economy: CIOT response
The CIOT responded to the reports published by the OECD on the Blueprints for Pillar One and Pillar Two, the proposals b...
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Hybrid and other mismatches regime: proposed changes
The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the government ...
The scope of qualifying expenditure for R&D tax credits: CIOT response
The CIOT responded to the consultation published in July 2020 on potential changes to the scope of qualifying expenditur...
Modernisation of stamp taxes on shares framework: CIOT response
The CIOT responded to the call for evidence published on 21 July 2020 on the Modernisation of the Stamp Taxes on shares ...
Hybrids and other mismatch rules
At Spring Budget 2020, the government published a consultation document which examined the impact of the double deductio...
Notification of uncertain tax treatment by large businesses
The CIOT expressed strong opposition to the proposal to require large businesses to notify HMRC if they adopt an uncerta...
Future relationship with the EU: Parliamentary Committee Inquiry
The CIOT submitted evidence to the House of Commons Committee on the Future Relationship with the European Union’s inqui...
COVID-19: Research and development tax credits and state aid
HMRC have provided further details of developments in relation to COVID-19 measures and how these apply in respect of re...