Search

HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 March 2025, continues to create practical and compliance challenges for bu

Members of the CIOT’s Indirect Taxes Committee recently met with representatives from HMRC’s partial exemption team to discuss tips and best practice for the situation where a partial exemption spe

In our response to the consultation ‘Making public services work for you with your digital identity’ (tinyurl.com/3mufkwar), the ATT emphasised that any digital id

Who might be entitled to replacement National Insurance credits?

The issue mainly affects parents and carers who:

The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.

The VAT treatment of food is a good example of how a simple, widely known tax rule is actually subject to considerable complexity and, consequently, much confusion.

In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals of partial exemption – the process of determining how much VAT a business can

The ATT responded to a

Following the consultation ‘

HMRC took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums.