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Updates to VAT guidance: postponed VAT accounting
The Guidance Strategy Forum has an ongoing VAT guidance improvement project, which reviews the general VAT guidance on GOV.UK (but not the more in-depth VAT public notices or VAT manuals).
Employee ownership trusts: unexpected reduction in capital gains tax relief
In a Budget where most announcements were widely speculated on beforehand, one surprise in Budget 2025 came in the form of a change to the capital gains tax relief (CGT) for sales to employee owner
Choosing your lane: tax-efficient vehicle fleets
Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.
Non-domicile reforms: temporary repatriation facility
The CIOT anticipates that there will be enquiries into a significant number of tax returns containing temporary repatriation facility designations.
Tax barriers to housing supply
The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced land, regulation and financing reforms to support small and medium-sized e
CIOT and ATT House of Lords Evidence Sessions
Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of the draft Finance Bill, taking written and oral evidence to produce an apo
Draft amendments to Trust Registration Service regulations
The CIOT has commented on the Trust Registration Service aspects of the draft Money Laundering and Terrorist Financing (Amendment and Miscellaneous Provision) Regulations 2025, issued for consu
HMRC Customer Service Levels: an update on CIOT-ICAEW joint project
On 11 December 2024, CIOT and ICAEW published a joint report ‘Tackling HMRC’s customer service challenge’, following a six week study which involved our members recording their attempts to cont
European Commission’s consultation: VAT package for travel and tourism
The European Commission published a public consultation in July 2025 (tinyurl.com/y2tnrbf3), requesting input from stakeholders on the functioning of t
