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Reform of the substantial shareholdings exemption
Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could a...
Reforms to corporation tax loss relief
The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.
Tax deductibility of corporate interest expense
In our response to the second consultation on Tax Deductibility of Corporate Interest Expense, the CIOT said that the mo...
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BEPS Action 15 – multilateral instrument
The CIOT has responded to the OECD public discussion draft on BEPS Action 15 (development of a multilateral instrument t...
Finance Bill 2016 cl 62 – hybrid and other mismatches
The CIOT wrote to HMRC about the new Pt 6A Taxation (International and Other Provisions) Act 2010 (TIOPA 2010), which wi...
CBCR: CIOT comments on EU Commission’s proposals for public reporting
The CIOT wrote to the Treasury before an EU working group meeting in April on the Commission’s proposals for public coun...
Double taxation dispute resolution mechanisms: EU consultation
The CIOT welcomed this EU initiative and the prospect of improvements even if they might be limited only to the the bloc...
EU Commission consultation on the relaunch of the Common Consolidated Corporate Tax Base (CCCTB) – CIOT response
The CIOT has responded to the EU Commission’s consultation on CCCTB.
Interest deductibility
On 22 October 2015, the Treasury published a consultation document, Tax Deductibility of Corporate Interest Expense....
Improving large business tax compliance
The CIOT has welcomed the approach to tax governance requirements for large businesses reflected in the draft Finance Bi...