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The consultation considered three proposals.

In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tinyurl.com/

Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pricing and customs valuation is causing businesses that purchase goods for import into th

Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the CIOT and ATT have jointly launched a new survey, seeking your thoughts on MTD for ITSA

Budget 2020 announced a review of alcohol duty, following the UK’s decision to exit from the EU, with the aims of reform and simplification.

The deposit return schemes are anticipated to launch throughout the four UK countries on 1 October 2025, at the earliest.

Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of energy saving materials in the UK.

The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Net Zero’s consultation: ‘Climate Change Agreements:

HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 afterwards.

The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent income tax, and uniquely maintained a citizenship basis of taxation, meaning that US cit