Tax and the digitalised economy
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from Apri...
In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from Apri...
The collection of Inheritance Tax Account (IHT100) forms, together with various supplementary pages, are used ...
Clause 16 and Schedule 4 of the Finance Bill introduces new anti-avoidance rules from April 2019 to tackle pro...
In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-...
In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transaction...
HMRC launched a consultation titled Tax avoidance involving profit fragmentation on 10 April 2018. ...
On 13 March 2018, the UK government published an updated position paper setting out its views on Corporate tax...
These resources, and further information, can be found on GOV.UK.
The digital economy was identified as an action point of the G20/OECD BEPS project in 2013 and the CIOT has en...
The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 201...