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The CIOT continues to engage with HMRC on the new penalty system. At a recent Penalty Forum meeting, two points of note arose.

The new second-hand motor vehicle payment scheme (‘SHMVPS’) was due to be launched in October 2022.

Following on from our March 2023 article, ‘Tax and the Woodland and Peatland Codes’ (tinyurl.com/54rdynd5) in which the ATT’s Natural Capital Working Group

In one ideal world, clients would provide their agents with details of their employment income in a timely fashion.

Following stakeholder suggestions that the UK could enhance the position of the fund management industry by introducing new innovative types of funds to the marketplace, and as part of the review i

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Taxpayers have encountered some long-term and severe delays in some areas of HMRC’s VAT customer services, and this has included services related to the option

© Getty images/iStockphoto

This article is largely based on an unfinished work by the late Robin Williamson.

After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affair.

Transport is the biggest source of greenhouse gas emissions and accounts for 27% of the UK’s total emissions according to figures published by the Department for Business, Energy and Industrial Str