International Taxes


HMRC would like views on the draft secondary legislation making changes to Income Tax (Trading and Other Income) Act 2005, Part 5, Chapter 2A (Offshore Receipts in respect of Intangible Property).

The CIOT comments sent to HMT on the Stamp Duty Land Tax: non-UK resident surcharge consultation.

The CIOT response to the OECD consultation Addressing the tax challenges of the digitalisation of the economy.

The CIOT comments sent to HMRC on Review of Double Taxation Treaties 2018.

Briefings from the CIOT on Finance (No3) Bill.

This was a fairly quiet conference on the tax front for the Conservatives, new announcements limited to a stamp duty increase for foreign buyers, edging a little closer to a Digital Services Tax, tweaks to the apprenticeship levy and another year of a fuel duty freeze. Various outriders would like to see more radical changes though – especially corporation tax cuts – and there are hints these might be considered depending on the outcome of the Brexit process.

The CIOT comments sent to the OECD on BEPs Actions 8-10 Financial Transactions.

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.

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.