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HMRC contacted the CIOT and other stakeholders to request feedback on how the letters with limited client identification details were working in practice.

HMRC published its call for evidence ‘Introducing a voluntary standard for customs intermediaries’ (tinyurl.com/255z2nvr) on 5 June 2023 and the consultati

The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.

Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May. After this date, entitlements have no value and will no longer be tradeable.

The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:

The consultation considered three proposals.

In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tinyurl.com/

What is immediately obvious from the tax dispute resolution statistics recently published both by HMRC’s Annual Report and Accounts for 2022 to 2023 (see tinyu

Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pricing and customs valuation is causing businesses that purchase goods for import into th

The recent Court of Appeal decision in Bhaur and others v Equity First Trustees (Nevis) Limited and others [2023] EWCA Civ 534 is the latest in a long line of cases considering the limits