Requiring payment of VAT and PAYE return liabilities by Direct Debit: CIOT, ATT and LITRG responses
The CIOT, ATT and LITRG have responded to HMRC’s consultation on requiring payment of VAT and PAYE liabilities by Direct...
HMRC’s proposed low value debt recovery regime: LITRG and ATT call for stronger safeguards
LITRG and ATT have both responded to the HMRC’s recent consultation ‘Proposals to tackle lower value debt’ (t...
Modernising and standardising company tax returns
The CIOT and ATT have responded to HMRC's consultation on
HM Treasury consultation: introduction of electric Vehicle Excise Duty
The ATT responded to a
Finance Bill 2025-26: clauses 36 to 38 – share for share exchanges
Clauses 36 to 38 of the Finance Bill relate to the rules that apply to share for share exchanges and other corporate reo...
Finance Bill 2025-26: clause 80 – certain charitable donations not to be treated as supplies of goods
Under the current legislation, goods donated by VAT-registered businesses for resale by a charity are zero-rated, wherea...
Finance Bill 2025-26: clauses 13 to 27 – employment taxes measures
Employee reliefsThe Finance Bill proposes the following measures:
VAT treatment of business donations of goods to charity: HMRC and HMT consultation
In our response to the consultation document VAT treatment of business donations of goods to charity (tin...
R&D tax relief advance clearances: CIOT and ATT responses
The consultation (tinyurl.com/22tw2nzd) sought views on clearances for th
