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All countries have a fiscal culture, that is to say social norms around paying taxes and ‘tax morale’ – or how citizens feel – about paying taxes.

The CIOT welcomed the government’s intention to publish a roadmap for business taxation and to consult on this, noting the success of the 2010 corporate tax roadmap.

CIOT representation on repayment interest and commercial restitution

There is an imbalance and unfairness in repayment and late payment interest rates.

LITRG is hearing from more and more people who are unsure about their state pension tax obligations.

Following the May edition, where we began outlining those changes in which the CIOT was instrumental and occasions where the CIOT’s contribution was singled out, here are our successes for the quar

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.

HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based procedural guidance that is easier to follow than the manual format.

The Finance and Public Administration Committee of the Scottish Parliament are carrying out their pre-budget scrutiny in respect of the Scottish Budget 2025-26.

The CIOT and ATT broadly agreed with the suggested measures and areas for change that were identified in the consultation document (see tinyurl.com/mrz4p3zc

HMRC issued a consultation regarding the implementation of certain discretionary and optional elements of the Crypto Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard