EU & Human Rights


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 Government have been heavily defeated on a cross-party amendment to the EU (Withdrawal) Bill calling for them to explore a customs union with the EU, during report stage in the House of Lords.

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. 

The CIOT comments sent to the House of Lords Constitution Committee on their Inquiry into the European Union (Withdrawal) Bill.

The CIOT comments sent to the Department of Exiting the European Union and HMRC on the European (Withdrawal) Bill.

The CIOT made a submission in response to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament, in respect of their inquiry on the economic impact of leaving the EU.

The CIOT has commented on the new Part 6A Taxation (International and Other Provisions) Act 2010 (TIOPA 2010) which is to be inserted by Schedule 10 of Finance (No.2) Bill.

The ears of the Chartered Institute of Taxation were pricked by the debate this week about VAT on energy bills and the EU.

The CIOT has responded to the EU consultation questionnaire on Double Taxation Dispute Resolution Mechanisms.