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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 2023-24 (see tinyurl

The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislation for cryptoassets.

Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging meets the 30% plastic packaging tax (PPT) relief threshold test.

On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned the tax treatment of Employee Ownership Trusts (EOTs) and Employee Benefit Tru

VAT registrations registering company directors as sole proprietors

The CIOT raised issues that have been encountered by our members around how VAT registration applications involving non

Following completion of an evaluation of the model earlier this year, HMRC have confirmed that they will continue with the temporary Customer Compliance Manager (tCCM) model as part of their overal

On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single scheme for R&D and additional tax relief for R&D intensive SMEs.

HMRC contacted the CIOT and other stakeholders to request feedback on how the letters with limited client identification details were working in practice.

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