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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

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 ‘

As more of us acquire electric cars, the question of taxation looms.

Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad

Local powers versus increased complexity

The purpose of devolved powers is to allow local government to make decisions impacting their own area.

VAT Tour Operators’ Margin Scheme and taxis and private hire vehicles: clause 79

Clause 79 changes the definition of a ‘tour operator’ so that suppliers of taxi and private hire journeys as