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Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the draft Finance Bill 2022-23 (see tinyurl

In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyurl.com/4w8pa5wt) published in 2017, re

HMRC have modernised the application process for a partial exemption special method (PESM), with the recent launch of an online application (tinyurl.com/ykztm6

HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrally held HMRC tax data to better target business rates policy and compliance, a

Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to UK direct taxes.

The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making submissions to HMRC highlighting the difficulties and errors experienced with the new

Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Report and Accounts (tinyurl.com/HMRC22), consisting

Land Remediation Relief (LRR) is available for the remediation of derelict land provided certain conditions are satisfied, including that the land has been derelict throughout the period beginning

Prior to the UK’s exit from the EU, UK businesses importing goods from the EU would have self-accounted for the tax due on the goods in their VAT return under the acquisition VAT rules.

The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulations 2022 (tinyurl.com/4r4cnwrc).