Search

HM Treasury published the Customs Bill White Paper on 9 October 2017, ahead of the draft Bill being released before the end of the year.

In October 2017, the CIOT attended a stakeholder meeting with HMRC and representatives from the logistics and legal sectors to discuss its draft legislation, The Fulfilment Business (Approval Schem

The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is expected to take effect in Scotland from 1 April 2018.

A Budget Representation is a written representation from an interest group, individual or representative body to HM Treasury with the aim of commenting on government policy and suggesting new polic

The Finance (No 2) Bill 2017 is currently passing through Parliament and is expected to receive Royal Assent in December.

As set out in Angela Fearnside’s article in Tax Advi

The CIOT welcomed the government’s customs paper which was published in August and the fact that the government is addressing customs in the negotiation process.

On 13 July 2017 the government announced there would be a delay in the introduction of Making Tax Digital (MTD).

The European Court (CJEU) decision in C355/14 Polihim-SS’ EOOD has confirmed a simple but significant principle – that excise duty is a tax on consumption – meaning that the UK’s

Business Property Relief is a particularly valuable relief in the context of inheritance tax.