Autumn Murphy
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...
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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
Electronic invoicing: a consultation
CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) a...