Corporate Taxes


The CIOT comments sent to HMRC on Carried forward corporation tax losses: compliance obligations.

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

The CIOT comments sent to HMRC on FB 2018-19 Clause 6 Schedules 1-2 Disposal of assets by non-UK residents and payments on account.

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.  

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

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.

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

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

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.

The CIOT comments sent to HMRC on Royalties withholding tax.