Technical News

 


Following discussions between CIOT and HMRC over the last few months, HMRC have made some changes to their guidance in the Company Taxation Manual on the Targeted Anti-Avoidance Rule (TAAR) contained in s396B ITTOIA 2005.  

Correspondence with HMRC in 2012 in relation to a payment or transfer pursuant to a court order.

HMRC has provided us with the attached update in relation to its digital services.

Q&As have been prepared in respect of the extension of IHT to overseas property representing UK residential property interests.

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings

On 3 July 2018, the OECD published a discussion draft on the transfer pricing aspects of financial transactions as part of Actions 8 to 10 (aligning transfer pricing outcomes with value creation) of the Base Erosion and Profit Shifting (BEPS) project.

The next in our series of webinars took place on the afternoon of 18 July and covered the Requirement to Correct Certain Offshore Tax Non-Compliance in Finance (No 2) Act 2017.

HMRC have asked us to draw attention to their following notice about forthcoming Talking Points meetings.

The CIOT has been working with HMRC on its guidance around the higher rates of SDLT for additional residential properties