Submissions archive - 2018

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 on Profit Fragmentation: Clause 10, Schedule 6 Draft Finance Bill.

The CIOT comments sent to HMRC on Payment of CGT Exit Charges: Draft Finance Bill section 36 and Schedule 15.

The CIOT comments sent to HMRC on Amending HMRC's Civil Information Powers.

The CIOT comments on the Scottish Government consultation on non-domestic rates reform: Barlcay Implementation.

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 30 Schedule 11 Penalties for failure to make returns and Clause 32 Schedule 14 VAT repayment interest.

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 sent to HMRC on FB 2018-19 Clause 15 Entrepreneurs' relief - company ceasing to be individual's personal company.