Corporate Taxes

 


The CIOT comments sent to HMRC on Finance (No.2) Bill - Proposed changes to the Substantial Shareholding Exemption.

The last Treasury questions before the summer recess saw Labour MPs attacking corporation tax cuts and Conservatives defending them. Avoidance, Brexit, fiscal risks and the case for merging income tax and national insurance were also on the agenda.

The CIOT comments to sent to the OECD on BEPs: Action 8: Implementation Guidance on Hard-to-Value Intangibles.

The CIOT comments sent to HMRC on Non-resident companies chargeable to income tax and non-resident capital gains tax.

The CIOT comments sent to HMRC on Draft Hybrid Rules Guidance in relation to State and Local Taxes.

The CIOT comments sent to HMRC on Non-resident companies chargeable to Income Tax and non-resident CGT.

The CIOT comments sent to HMRC on FB17 Clause 29 Schedule 9: Carried forward losses.

Some observations on Google UK's financial statement, published today

The CIOT comments sent to HMRC 9 March on Hybrid and other mismatches - draft guidance.

The proposed new rules reforming the treatment of corporation tax losses go beyond the stated policy aim and place unnecessary burdens on taxpayers.