Search

The consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for tax administration.

During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in relation to cruise ship passengers.

I can remember the first time I saw a corporation tax assessment seeking tax on a loan to a participator.

On 28 April, the Exchequer Secretary to the Treasury, James Murray MP, issued a written statement (tinyurl.com/

The ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework.

CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) and submitted written responses.

The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework; and the Department for Energy

Working tax credit and child tax credit, known as tax credits, ended on 5 April 2025 after 22 years.

Whilst the UK does not impose a direct exit tax on individuals departing its shores (unlike the United States with its expatriation tax under IRC 877A), leaving the UK does come with its own se

HMRC released a new consultation on third party data on Spring Statement day, which aims to reform the approach to third party data acquired under HMRC’s bulk data powers (see