Members of the CIOT’s Indirect Taxes Committee recently met with representatives from HMRC’s partial exemption team to discuss tips and best practice for the situation where a partial exemption spe
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
The purpose of devolved powers is to allow local government to make decisions impacting their own area.
Clause 79 changes the definition of a ‘tour operator’ so that suppliers of taxi and private hire journeys as
Under the current legislation, goods donated by VAT-registered businesses for resale by a charity are zero-rated, whereas goods donated for use by the charity or for onward distribution are usually
The Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transaction tax (LTT) and landfill disposals tax – and changes to the Welsh Revenue A
The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.
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).
