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Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to say it is widely considered to be an unpopular tax.

The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a carbon tax on certain imports arriving in the UK from January 2027 (see

In the June 2024 edition of Tax Adviser, I considered the options for those who will lose the income tax and capital gains tax trust protections from April 2025.

HMRC published Revenue and Customs Brief 7 (2024) VAT treatment of voluntary carbon credits (tinyurl.com/53pydsuy) on 9 May, which confirms that v

The topic of inheritance tax is often clouded in ambiguity and apprehension.

HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ (CBAM) 

Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging meets the 30% plastic packaging tax (PPT) relief threshold test.

Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving with them in the past, yet two in five believe it is important to discu

The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:

The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosystem service markets’.