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The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption. 

The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel. 

The CIOT’s Climate Change Working Group submitted a response to HM Treasury’s consultation on aviation tax reform.

In our response, we note that the current requirements around transfer pricing documentation are being looked at due to the passage of time since the government adopted the minimum standard relatin

Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital sub-group meeting to discuss the ongoing actions being performed by HMRC for

From 1 July 2021, there are new EU VAT rules coming into effect for non-EU businesses that sell goods and/or certain digital services directly to EU consumers, which also includes online ma

You would be forgiven for thinking from the title of the consultation that it focuses solely on artificial or abusive value shifting arrangements.

The CIOT met with representatives from HM Treasury and HM Revenue & Customs to discuss the questions and arising issues in the call for evidence on VAT and the Sharing Economy. 

We have recently published guidance on our websites to help our members and students understand when they might be classified as an ‘intermediary’ under the UK’s regulations which bring int

HMRC published Revenue & Customs Brief 12/ 20: VAT early termination fees and compensation payments on 1 September 2020.