Chris Campbell
Proposed new reporting requirements for close companies
HMRC’s recent consultation (see tinyurl.com/2vc9czpy) sought views on introducing new requirements to rep...
HMRC announce phased implementation of mandatory payrolling of benefits in kind
Payrolling benefits in kind has several advantages, including enabling employers to collect any tax due in real time via...
Modernising and standardising company tax returns
The CIOT and ATT have responded to HMRC's consultation on
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Latest briefings
HM Treasury consultation: introduction of electric Vehicle Excise Duty
The ATT responded to a
ATT and CIOT recommendations on tax support for entrepreneurs
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the E...
Scotland: the future of council tax in Scotland
The Scottish government and the Convention of Scottish Local Authorities jointly published a consultation on the future ...
Finance Bill 2025-26: clauses 13 to 27 – employment taxes measures
Employee reliefsThe Finance Bill proposes the following measures:
Budget representations
Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potentia...
Draft Finance Bill 2025-26: Making Tax Digital for income tax
The draft legislation updates the scope of Making Tax Digital (MTD) for income tax, as well as making changes to the lis...
Building Safety Levy (Scotland) Bill: ATT response
The Building Safety Levy (Scotland) Bill was introduced to the Scottish Parliament in June 2025, setting out how the Sco...