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...
Technical
Technical
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...
Joint and several liability of company directors: draft Finance Bill
The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shar...
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Latest briefings
Anti-money laundering: CIOT and ATT webinar
The webinar will be on Wednesday 16 October at 10.00-11.00am and will feature:
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
HMRC phone lines and escalating systems issues
As I act as the CIOT Technical Officer on our Working Together sub-committee (alongside Helen Thornley for the ATT), and...
DAC6: International Tax Enforcement: disclosable arrangements
On 22 July 2019, HMRC published draft regulations implementing EU Directive 2018/ 822 amendi
Social Investment Tax Relief
The joint CIOT, Institute for Fiscal Studies and Institute for Government report ‘Better Budgets: making tax policy bett...
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...
Domestic reverse charge for construction services: anti-fraud measure for VAT
The domestic reverse charge (DRC) applies in business to business transactions where the customer is registered for UK V...