The UK’s approach to sovereign immunity from direct taxes
Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to ...
Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to ...
HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrall...
The consultation is aimed at all those with an interest in the resolution of civil disputes in England and Wales....
The Fiscal Framework agreement between the UK and Scottish governments determines how the Scottish government is funded ...
The Scottish Taxes Committee has been considering a number of consultations of late.
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Conventi...
The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation of Decentr...
Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Report and Acco...
The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to the UK’s ...
The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making submissio...