Office of Tax Simplification Claims and Elections Review: call for evidence
CIOT, ATT and LITRG are meeting with the Office of Tax Simplification (OTS) to discuss its review of claims and election...
Cryptoassets: HMRC Roundtable Discussion Group
Representatives from the CIOT and ATT attended a meeting of HMRC’s Cryptoasset Roundtable in February....
Review of Double Taxation Treaties 2019/20: CIOT responds to the Stakeholder Consultation
Every year HMRC undertakes a review of the priorities for the UK’s network of double taxation agreements for the coming ...
Addressing the tax challenges of digitalisation of the economy
The CIOT has responded to the second consultation published by the OECD on addressing the tax challenges arising from th...
Addressing the tax challenges of the digitalisation of the economy
The tax challenges arising from the digitalisation of the economy were identified as one of the main areas of focus of t...
Cryptoasset Guidance Update
The crucial issue for most practitioners advising clients with cryptoassets is guidance.
Corporate capital loss restriction: draft Finance Bill
The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery....
Stamp taxes on share consideration rules: draft Finance Bill
This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), cons...
Digital services tax: draft Finance Bill
It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the prop...
Processing of R&D tax credit claims and RDEC claims: current delays
The CIOT has been corresponding with HMRC recently (see August’s Technical N