Modernising and mandating agent registration
HMRC introduced new legislation requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards.
Search
Partial exemption special methods: when the answer is ‘no’
Members of the CIOT’s Indirect Taxes Committee recently met with representatives from HMRC’s partial exemption team to discuss tips and best practice for the situation where a partial exemption spe
Multi-factor authentication is coming to HMRC agent accounts
HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update
The case for a local visitor levy in England: CIOT response
Local powers versus increased complexity
The purpose of devolved powers is to allow local government to make decisions impacting their own area.
Scotland: Finance and Public Administration Committee: evidence on legacy issues
Lindsay Scott (Technical Officer) gave evidence for the CIOT, alongside Stephen Boyle (Auditor General for Scotland), Dr João Sousa (Fraser of Allander Institute), Michael Clancy (Law Society of Sc
ATT and CIOT recommendations on tax support for entrepreneurs
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the Enterprise Investment Scheme and venture capital tr
Finance Bill 2025-26: clauses 79, 83-85 and 103 – indirect taxes
VAT Tour Operators’ Margin Scheme and taxis and private hire vehicles: clause 79
Clause 79 changes the definition of a ‘tour operator’ so that suppliers of taxi and private hire journeys as
Finance Bill 2025-26: clause 80 – certain charitable donations not to be treated as supplies of goods
Under the current legislation, goods donated by VAT-registered businesses for resale by a charity are zero-rated, whereas goods donated for use by the charity or for onward distribution are usually