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The Scottish government and the Convention of Scottish Local Authorities jointly published a consultation on the future of council tax in Scotland, alongside a research report composed by the Insti

The Scottish government introduced the Visitor Levy (Amendment) (Scotland) Bill on 6 January 2026 (‘the amendment bill’), to make amendments to the Visitor Levy (Scotland) Act 2024 (‘the 2024 Act’)

HMRC increasingly relies on interest figures reported by banks and building societies to pre-populate customers’ records (although not self-assessment tax returns at present).

Partial exemption is one of the trickiest and most misunderstood areas of VAT. It governs how much VAT a business can recover and sits at the crossroads of compliance and complexity.

The online article in January’s edition of Tax Adviser (tinyurl.com/3z4jmy9c) set out the significant changes afoot for anti-money laundering (AML

Since the publication of the draft Finance Bill in July 2025, CIOT and ATT have engaged strongly with HMRC on all the agent-related measures.

The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.

When VAT replaced purchase tax in 1973, following the UK’s entry into what was then known as the European Economic Community (the forerunner of the European Union), we were assured that it woul

LITRG has delved into this matter in more detail in a blog (see

In a recent consultation, the Welsh government asked for views on the current arrangements for making changes to the Welsh devolved taxes legislation and invited suggestions for any process that mi