Closing the tax gap: government strategy on non-compliance
On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add
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Better use of new and improved third-party data: CIOT, LITRG and the ATT responses
The consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for tax administration.
Scottish government cruise ship levy: CIOT response
During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in relation to cruise ship passengers.
The drama of US tariffs: a practical response
In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt to stamp out trade deficits and encourage corporati
Transfer pricing and profit diversion: reform for the future
Multinational enterprises with global operations present a challenge for national tax authorities in ensuring fair taxation.
Facing a HMRC investigation: a practical response
An HMRC investigation or enquiry can be a worrying development for a business but for those in HMRC’s ‘Large Business Service’, it is par for the course.
Tax update spring 2025: simplification, administration and reform
On 28 April, the Exchequer Secretary to the Treasury, James Murray MP, issued a written statement (tinyurl.com/
Land use consultation and ecosystems service markets update
The ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework.
Electronic invoicing: a consultation
CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) and submitted written responses.
Property taxation and land use policy
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