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The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a carbon tax on certain imports arriving in the UK from January 2027 (see

The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR) following the UK government’s decision to abolish the equivalent relief for

Following the Budget announcement about vaping products duty (VPD), aimed at addressing public health concerns about vaping raised by the Department of Health and Social Care, HM Treasury and HMRC

Finance (No.2) Act 2024received Royal Assent on 24 May 2024.

Non-established taxable persons

In our October 2023 article in Tax Adviser, (tinyurl.com/3pd32ume), we highlighted that the wording in a q

CIOT continues to engage with HMRC to address the challenges arising because of the ‘volume compliance’ approach for enquiries into R&D tax relief claims.

HMRC published Revenue and Customs Brief 7 (2024) VAT treatment of voluntary carbon credits (tinyurl.com/53pydsuy) on 9 May, which confirms that v

HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ (CBAM) 

Discussions at the stakeholder event focused on what went well, what could have been done differently and what could be changed for the Income Tax Self Assessment (ITSA) implementation.

Since 2020, new alcohol duty legislation has come into effect (1 August 2023), including the primary legislation (see tinyurl.com/mrkmcrtj) and The Alcohol