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Offshore receipts in respect of intangible property: draft regulations and guidance
The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Of...
Processing of R&D tax credit claims and RDEC claims – current delays
The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for R&D t...
Structures and Buildings Allowance – secondary legislation and HMRC response
A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Bu...
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Preventing abuse of the R&D tax relief for SMEs: ATT and CIOT responses
The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax...
Business Rates: an inquiry by the Treasury Committee
A significant part of the inquiry’s terms of reference concern economic matters, which lie outside the CIOT’s expertise ...
Structures and Buildings Allowances: draft legislation
It was announced at Budget 2018 that a new class of capital allowances – Structures and Buildings Allowances (SBAs) – wo...
Tax and the digitalised economy
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from April 2020; a ...
Stamp taxes on shares consideration rules
On 7 November 2018 HMRC published a consultation relating to Stamp taxes on shares consideration rules....
Corporate capital loss restriction: consultation on delivery
At Budget 2018 the Chancellor announced that the corporate income loss restriction (CILR) introduced in April 2017 would...
Offshore receipts in respect of intangible property: Clause 15
In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-tax jurisd...