Corporate Taxes

 


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

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

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.

Liveblog on the first day of committee stage debate on the Finance Bill, with debates on clauses on the bank levy, SDLT for first time buyers and income tax treatment of armed forces’ accommodation allowances. 

The CIOT comments sent to HMRC on Large Business compliance - enhancing our risk assessment approach.

In partnership with Bloomberg BNA five leading CIOT members have written analyses of the measures in Autumn Budget 2017. Glyn Fullelove of Informa, Chair of CIOT's Technical Committee, looks at Budget announcements that may affect large businesses.

Below are the briefings / submissions produced on the current Finance Bill by CIOT. Generally speaking documents were provided to Labour and SNP spokespeople as briefings but also made as formal submissions to the Public Bill Committee. 

A liveblog on the third public bill committee sitting of Finance Bill 2017-19 . Debate started from clause 20, on corporate interest deductiblity, and also covered tax reliefs for museum exhibitions and grassroots sport, the patent box and the substantial shareholding exemption. Two government amendments were passed.

The CIOT comments sent to HM Treasury on Financing Growth in innovative firms.

The CIOT Budget representation sent to HM Treasury on Simplifying the rules relating to the taxation of intangible assets.