R&D: recent engagement with HMRC
Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked yo...
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Large Corporate
Capital allowances: clarifying uncertainties
On the back of the government’s manifesto commitment to give businesses ‘greater clarity on what qualifies for allowance...
Construction Industry Scheme: HMRC’s new guidance on payments made by a landlord to a tenant
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024...
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Finance (No.2) Bill 2024: CIOT briefings on property and transfers of assets abroad
Finance (No.2) Act 2024received Royal Assent on 24 May 2024.
Welsh land transaction tax consultation
The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR...
R&D compliance activity and HMRC engagement: CIOT update for members
CIOT continues to engage with HMRC to address the challenges arising because of the ‘volume compliance’ approach for enq...
COP 9 investigations: suspected tax fraud
The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud...
R&D new merged scheme: CIOT and ATT comment on draft guidance
The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme...
Finance Bill 2023-24 Briefings: corporate taxes
Clause 1: Permanent full expensing, etc.
House of Lords inquiry on draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...