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During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in relation to cruise ship passengers.

In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt to stamp out trade deficits and encourage corporati

CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) and submitted written responses.

As the international tax landscape continues to evolve, the base erosion and profit shifting (BEPS) initiative remains at the forefront of global tax policy.

The proposed changes to business property relief have so far sent only ripples through the business world.

These are some ideas that we have considered recently.

Real-time reporting and e-invoicing requirements have been part of the changing regulatory landscape globally for many years, most notably with regards to VAT in Latin America.

The Joint Customs Consultative Committee (JCCC) (tinyurl.com/43aun6vf) is an HMRC forum attended by representative stakeholders to discuss customs procedur

A two-pillar corporate tax reform plan was agreed between OECD members in October 2021.

When registering an overseas company for VAT results in a sole proprietor outcome

We reported in Tax Adviser in October 2023 (tinyurl.com/