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Corporate Taxes

 

Offshore Receipts in respect of Intangible Property - CIOT response

The CIOT response to the draft regulations on Offshore Receipts in respect of Intangible Property.

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Processing of R&D tax credit claims and RDEC claims – current delays

The CIOT has been corresponding with HMRC recently regarding the current position of significant delays in processing times of claims for R&D tax credits and RDEC claims by HMRC.  The problems that the significant delays being experienced are causing has been raised with us by a number of our members. 

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Preventing abuse of the R&D tax relief for SMEs - CIOT response

The CIOT comments sent to HMRC on Preventing abuse of the R&D tax relief for SMEs.

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Consolidated tax for business suggested by think-tank

The Centre for Policy Studies’ (CPS) new Think Small report calls for the government to adopt an ‘emblematic’ policy to champion small and family businesses: the Simple Consolidated Tax (SCT). 

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Stamp Duty Land Tax: non-UK resident surcharge - CIOT response

The CIOT comments sent to HMT on the Stamp Duty Land Tax: non-UK resident surcharge consultation.

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Structures and Buildings Allowance draft secondary legislation - CIOT comments

The CIOT comments sent to HMRC on the Structures and Buildings Allowance draft secondary legislation. 

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Stamp Taxes on Shares Consideration - CIOT comments

The CIOT comments on the HMRC consultation ​Stamp Taxes on Shares Consideration. 

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Corporate Capital Loss Restriction - CIOT comments

The CIOT comments on the HMRC consultation on Corporate Capital Loss Restriction.

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Amendments to Tax Returns - CIOT response

The CIOT response to the HMRC call for evidence on Amendments to Tax Returns.

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Capital allowances for structures and buildings - CIOT comments

The CIOT comments on Capital allowances for structures and buildings.

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