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Spotlight on International Taxes and EUHR Sub-Committees
The remit of the International Tax sub-committee includes UK direct taxes, and in particular UK corporation tax, as they...
Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
Carried forward corporation tax losses: compliance requirements
New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect...
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Latest briefings
Transfer pricing: BEPS Actions 8–10 Financial Transactions
In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under th...
The complex world of cryptoassets
It is now almost ten years since the public launch of Bitcoin.
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and th...
Corporate intangible fixed assets regime: ATT and CIOT responses
The consultation, which closed on 11 May, explores whether there is scope for targeted,
Digitalised economy: recent consultations and developments
On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax and the d...
Corporate intangible fixed assets regime consultation ATT and CIOT meetings
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible
Spotlight on… the CIOT’s Corporate Taxes technical sub-committee
The remit of the Corporate Tax sub-committee includes all aspects of UK corporation tax, in so far as that tax applies i...