Tax advisers: sanctionable conduct
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).
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
Updating HMRC’s guidance on Real Estate Investment Trusts and the manuals more widely
The CIOT recently sent a letter to HMRC requesting an update to their guidance on Real Estate Investment Trusts (REIT) in their Investment Funds Manual
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.
Making Tax Digital for Income Tax: new resources
April marks a watershed moment for the tax profession: after a protracted lead-in, Making Tax Digital (MTD) for Income Tax is finally here.
Business rates reform
In our response, the CIOT welcomed HM Treasury’s Call for Evidence to inform the reform of business rates in England.
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