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HMRC published its call for evidence ‘Introducing a voluntary standard for customs intermediaries’ (tinyurl.com/255z2nvr) on 5 June 2023 and the consultati

For tax purposes, it is well known that there is relief for business mileage driven in a private car under Income Tax (Earnings and Pensions Act (ITEPA) 2003 ss 229-231 (mileage allowance relief).

The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:

The CIOT has responded to a HMRC consultation proposing a legislative change to allow HMRC to take into account taxes already paid by a worker and/or their intermediary (typically a personal servic

The consultation considered three proposals.

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.