UUÂãÁÄÖ±²¥

Tax News

CIOT responds to HMRC review of Double Taxation Treaties 2022-23

Published on: 27 January 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

The Chartered Institute of Taxation (CIOT) has issued a response to the HMRC stakeholder consultation on Review of Double Taxation Treaties (DTTs) 2022-23.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

14 Jul 2020 13:40 | Produced by Tolley Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more Read more