Technical
‘Patient Capital’ consultation
The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of pat...
OTS call for evidence: tax relief for tangible fixed assets using accounts depreciation
Background to the call for evidence In its review of the corporation tax computation (
Most popular reads
Latest briefings
Budget representations by the CIOT
A Budget Representation is a written representation from an interest group, individual or representative body to HM Trea...
Scotland update: Air Departure Tax consultations
The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is exp...
OTS focus paper on disincorporation relief: CIOT and ATT responses
Members will be aware that disincorporation relief was intended to help address the problems faced by some small busines...
Base Erosion and Profit Shifting (BEPS): CIOT responds to recent OECD work
BEPS Action 7 – Attribution of Profits to PEs The OECD’s Discussion Draft on Additional Guidance on Attribution of Prof...
Making Tax Digital
Following the publication in September of the Finance (No 2) Bill 2017 which contains the enabling legislation for Makin...
Consultation on the Business Risk Review
For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the...
Social Security (Scotland) Bill: LITRG respond to call for evidence
LITRG’s response discusses the decision to leave most of the detail to regulations, the proposed claimant’s charter, the...