The Retained EU Law (Revocation and Reform) Act 2023: a significant diminishment
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tinyurl.com/
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Alternative dispute resolution: a change for the better?
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
CIOT and ATT’s Joint Climate Change Working Group
The remit of the Climate Change Working Group (CCWG) is to consider the implications of climate change and net zero for UK tax policy. This includes:
Customs duties and transfer pricing: can we bring these more in line?
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
Tax avoidance schemes: the risk of being knowingly wrong
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
VAT energy saving materials relief: CIOT response to call for evidence
Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of energy saving materials in the UK.
Extension of the Climate Change Agreement scheme
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's Guidelines for Compliance: practical assistance
The Guidelines for Compliance (see bit.ly/3o2M9hu) are intended to be a valuable resource for taxpayers and their advisers.
LITRG: Is guidance reform high on HMRC’s agenda?
HMRC’s public-facing guidance moved to gov.uk in 2014, as the Government Digital Service took charge of the government’s public facing digital content.