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Working tax credit and child tax credit, known as tax credits, ended on 5 April 2025 after 22 years.

There are many situations when a business supplies goods or services but relies on the customer to confirm the amount that can be charged at a particular time.

HMRC state they are committed to producing high value and good quality statistical publications that meet the needs of their users, while using their resources in the most effective ways.

Changes to draft legislation, guidance, interpretation and procedure

• Following representations made by CIOT, HMRC have changed their guidance on Condition C of the LLP salaried mem

This research is being carried out by Till-Arne Hahn (from HEC Montréal), Professor Dirk Kiesewetter and Josef Wunderlich (both from the University of Würzburg).

The CIOT responded to the Finance and Public Administration Committee’s inquiry into the Scottish budget process.

The CIOT responded to the call for views on the proposed administrative regulations for the Scottish aggregates tax (SAT).

The Utopian outcome for any business deal is to issue a sales invoice and get full payment from your customer; e.g. Betty issues an invoice for £100 plus VAT and gets paid £120.

The Spending Review 2025 is taking place in two phases.

The Local Government, Housing and Planning Committee (the committee) of the Scottish Parliament is considering possible reform of council tax in Scotland.