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The AI conundrum: AI’s role in indirect tax
Every tax professional I speak to feels the same tension. On one hand, there’s relentless pressure to ‘do something with AI’.
Distortion of competition: the burden of proof
I wrote in the September 2024 edition of ‘Tax Adviser’ about the Court of Appeal’s decision in Northumbria Healthcare NHS Foundation Trust [2024] EWCA Civ 177 and its potentially profo
Employee ownership trusts: unexpected reduction in capital gains tax relief
In a Budget where most announcements were widely speculated on beforehand, one surprise in Budget 2025 came in the form of a change to the capital gains tax relief (CGT) for sales to employee owner
The rules of CIS: a guide for subcontractors
The Construction Industry Scheme (CIS) is a complex system that affects a wide range of businesses involved in UK construction work, including many that may not realise they fall within its sco
Choosing your lane: tax-efficient vehicle fleets
Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.
HMRC Customer Service Levels: an update on CIOT-ICAEW joint project
On 11 December 2024, CIOT and ICAEW published a joint report ‘Tackling HMRC’s customer service challenge’, following a six week study which involved our members recording their attempts to cont
Budget representations
Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potential changes to be considered by the Chancellor when preparing the Budget.
Private hire operators: a key VAT precedent
A landmark ruling by the UK Supreme Court has provided long-awaited clarity on VAT obligations for private hire operators outsi
Draft Finance Bill 2025-26: Promoters of marketed tax avoidance
CIOT response
The CIOT has significant concerns about the negative impact that the breadth of this legislation could have on the tax services market, as it is drafted at the time of wri
