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The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Net Zero’s consultation: ‘Climate Change Agreements:

HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 afterwards.

Our charity is not registered for VAT but the total income is close to the annual £85,000 threshold. Do charities get special treatment with this threshold?

One of the hot topics in taxation is what we should do to replace fuel duty.

For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax authorities.

My previous article for Tax Adviser about the flat rate scheme was published in July 2019.

The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem inconsequential – a case about a niche sector, apparently answered by clause 1 of th

One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax system, armed with up-to-date reporting and forecasting.

The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative AI’ programs poses some interesting questions for the future of indirect tax.

On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.