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Corporate Taxes

 

Distributions in a Winding Up TAAR (s396B ITTOIA 2005) - changes to HMRC guidance

Following discussions between CIOT and HMRC over the last few months, HMRC have made some changes to their guidance in the Company Taxation Manual on the Targeted Anti-Avoidance Rule (TAAR) contained in s396B ITTOIA 2005.  

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EU corporate taxation of a significant digital presence - CIOT response

The CIOT comments on the EU Commission Recommendation relating to the corporate taxation of a significant digital presence.

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EU digital services tax - CIOT response

The CIOT comments on the EU Proposal for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services.

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Review of the corporate intangible fixed assets regime - CIOT comments

The CIOT comments sent to HMRC on Review of the corporate intangible fixed assets regime.

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Financing growth in innovative firms: Enterprise Investment Scheme knowledge-intensive fund

The CIOT comments sent to HMT on Financing growth in innovative firms: Enterprise Investment Scheme knowledge-intensive fund.

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Taxing internet giants by where their customers are? A tempting proposal, but overly simplistic

Below is an extended version of a comment article written by the Chair of CIOT's Technical Committee which appeared in City AM on March 9 2018.

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Royalties withholding tax - CIOT comments

The CIOT comments sent to HMRC on Royalties withholding tax.

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Taxing gains made by non-residents on UK immovable property - CIOT comments

The CIOT comments sent to HMRC on Taxing gains made by non-residents on UK immovable property.

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Corporate tax and the digital economy - CIOT comments

The CIOT comments sent to HMT on Corporate tax and the digital economy.

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Finance (No.2) Bill 2017-19 – 3rd and 4th sittings

A live blog of the third and fourth public bill committee sitting of Finance (No.2) Bill 2017-19, which took place on Thursday 11 January at 11.30am and 2pm. Issues debated included taxation of partnerships, R&D credits and other corporation tax matters, chargeable gains and capital allowances. Clause 18-29 were passed.

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