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Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may hold these grants until a ‘vesting’ date in the future when certain UK taxe

Scottish aggregates tax

The CIOT has replied to the Scottish Parliament’s call for views on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill, which creates a new devolve

For many people, some degree of hybrid working is now firmly here to stay. Technology to support this new approach has advanced at a rapid pace over the last few years.

Service levels

After experiencing long-term delays in processing VAT registrations due to a combination of the Covid period then a fraudulent attack on the system in summer 2022, HMRC’s VAT

The CIOT previously engaged with HMRC on VAT partial exemption special methods (PESMs) when the PESM application form was digitalised via G-form (see earlier article

A payment made by an employer to an employee will usually be subject to tax as employment income and, in the case of a cash payment, PAYE will usually be due.

Clause 27: Interpretation of VAT and excise law

The proposed legislation in the Finance Bill seeks to clarify how VAT and excise legislation should be interpreted in the light of changes ma

The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a few days after the Income Tax (Earnings and Pensions) Act (ITEPA) 2003,

Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging meets the 30% plastic packaging tax (PPT) relief threshold test.