Corporate Taxes

 


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

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). 

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

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

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

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

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

The CIOT comments on Capital allowances for structures and buildings.

Anyone with even a passing interest in tech or tax will be aware of recent hubbub around the proposed introduction of a UK digital services tax (DST).  The new tax, which will be targeted at specific highly digitised profit-making business models that generate over £500m, was announced by the Chancellor, Philip Hammond, at the recent Autumn Budget.

The CIOT FB18-19 representations to the public bill committee.