Large business tax compliance: CIOT responds to Public Accounts Committee inquiry
The Public Accounts Committee (PAC) inquiry into Large business tax compliance is scrutinising the processes
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Updating HMRC’s guidance on Real Estate Investment Trusts and the manuals more widely
The CIOT recently sent a letter to HMRC requesting an update to their guidance on Real Estate Investment Trusts (REIT) in their Investment Funds Manual
LITRG guidance on HMRC’s one-to-many campaign: provisional figures in tax returns
HMRC took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums.
Cross-border structuring: US citizens with UK limited companies
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
Supply chain transformation: VAT as an enabler
Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026: CIOT comments
The CIOT responded to a technical consultation on draft regulations (The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026), which would exempt payments made to local authoriti
The case for a local visitor levy in England: CIOT response
Local powers versus increased complexity
The purpose of devolved powers is to allow local government to make decisions impacting their own area.
Scotland: Finance and Public Administration Committee: evidence on legacy issues
Lindsay Scott (Technical Officer) gave evidence for the CIOT, alongside Stephen Boyle (Auditor General for Scotland), Dr João Sousa (Fraser of Allander Institute), Michael Clancy (Law Society of Sc