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HM Treasury published the Customs Bill White Paper on 9 October 2017, ahead of the draft Bill being released before the end of the year.

In October 2017, the CIOT attended a stakeholder meeting with HMRC and representatives from the logistics and legal sectors to discuss its draft legislation, The Fulfilment Business (Approval Schem

For the last decade, the Business Risk Review (BRR) has been a core feature of how HMRC manage the tax compliance of the largest businesses – defined as those with a turnover of more than £200m.

The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is expected to take effect in Scotland from 1 April 2018.

A Budget Representation is a written representation from an interest group, individual or representative body to HM Treasury with the aim of commenting on government policy and suggesting new polic

After the publication of the Adjudicator’s report this summer showing that the percentage of complaints upheld against HMRC has fallen sig

As set out in Angela Fearnside’s article in Tax Advi

The CIOT welcomed the government’s customs paper which was published in August and the fact that the government is addressing customs in the negotiation process.

For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to the income) where income is ‘mandated’ to the beneficiary, the trustees do n

On 13 July 2017 the government announced there would be a delay in the introduction of Making Tax Digital (MTD).