Corporate Taxes

 


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

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. 

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.