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These are some ideas that we have considered recently.

The Joint Customs Consultative Committee (JCCC) (tinyurl.com/43aun6vf) is an HMRC forum attended by representative stakeholders to discuss customs procedur

The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar year basis, rather than the existing tax year basis, so that the interest tax

The consultation sought views on four areas:

a) amendment to conditions for making claims;

b) reform of revenue correction notice conditions;

When registering an overseas company for VAT results in a sole proprietor outcome

We reported in Tax Adviser in October 2023 (tinyurl.com/

The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:

The forum’s purpose is ‘to exchange views between HMRC and representative organisations relating to the procedures and operations of VAT, and to consider and discuss VAT issues arising from member

The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs, oil and gas taxation, VAT on private school fees rates and rates of stamp d

From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:

Late payment interest is charged on underpaid taxes in order to represent ‘commercial restitution’; that is to compensate the Exchequer for the loss of the use of monies during the period the tax h