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The CIOT’s Low Incomes Tax Reform Group (LITRG) published a report in April 2023 – ‘Good guidance: the importance of effective guidance for unrepresented taxpayers’ (see

Scottish aggregates tax

The CIOT has replied to the Scottish Parliament’s call for views on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill, which creates a new devolve

This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise

2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operations within the business.

This article aims to provide a simple overview of generative artificial intelligence (GenAI) and its relevance to tax.

Service levels

After experiencing long-term delays in processing VAT registrations due to a combination of the Covid period then a fraudulent attack on the system in summer 2022, HMRC’s VAT

The CIOT previously engaged with HMRC on VAT partial exemption special methods (PESMs) when the PESM application form was digitalised via G-form (see earlier article

At HMRC we are constantly reviewing and developing our guidance to ensure we are meeting the needs of our customers. As you can imagine, this is a huge task.

Clause 27: Interpretation of VAT and excise law

The proposed legislation in the Finance Bill seeks to clarify how VAT and excise legislation should be interpreted in the light of changes ma

I work in an environment where tax is not the normal specialisation.