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Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of energy saving materials in the UK.

The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Net Zero’s consultation: ‘Climate Change Agreements:

The Scottish Tax Clinic is an experiential learning environment (learning through experience), exposing our students to how tax works in the real world.

The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent income tax, and uniquely maintained a citizenship basis of taxation, meaning that US cit

The UK government regards tax compliance checks as a key tool to help tackle the tax gap and fund the Exchequer.

I can remember the first time that I came across an assessment in relation to a loan to a participator.

One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax system, armed with up-to-date reporting and forecasting.

Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG volunteer, had a keen interest in how the tax system treats and supports peopl

On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.

The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidmore OBE MP – sets out the recommended actions for the UK to transition to its