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The CFE (taxadviserseurope.org) published and submitted its Opinion Statement on VAT groups (tinyurl.com/y7bev7rj

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.

Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced when the UK joined the European Economic Community in 1973.

As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island of Ireland, separating the UK from the EU as a result of Brexit.

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

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

Image:© Getty images/iStockphoto

Over the last decade, the proliferation of technology and digitalisation has led to a rapid transformation of the economy.

Image:© Getty images/iStockphoto

The UK was the first major economy to enshrine its 2050 net zero commitment into law.

© Getty images/iStockphoto

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