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While we buy our Christmas pudding from Betty’s (a Yorkshire institution) and so no longer follow the Victorian tradition of Stir-up Sunday, like most families the Batty household has its own Chris

A fundamental tenet of regulated emission trading schemes is that some businesses can reduce emissions at a lower cost than others, and the atmosphere is indifferent to the source of emiss

I could not find the original ‘road map’ online but I do have my own copy from the launch.

What are your biggest VAT memories of 2024? You will probably recall two major announcements.

And, if charity starts at home, we should think of the tax charities. Despite calls for simplification, our tax system gets ever more complex.

As non-political educational charities, neither the CIOT nor the ATT comment on the political decision-making process, but our technical teams do make representations in advance of the Budget in an

As its name suggests, HMRC’s OTM activities typically involve contacting large numbers – sometimes thousands – of taxpayers or agents about the same issue at the same time.

HMRC has often claimed that big backlogs in issuing VAT registration numbers are caused by basic errors made by the applicants when they complete Form VAT 1.

It was lovely to see so many of our volunteers present at the event.

In terms of the CIOT’s charitable objectives ‘to advance public education in and promote the study of the administration and practice of taxation and the principles of economic and political scienc