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During the consultation on the Scottish visitor levy, there were calls to also introduce similar levy powers in relation to cruise ship passengers.

The CIOT and ATT have responded to the HMRC technical consultation on ‘Reforms to inheritance tax reliefs: property settled into trust’ (see 

On 28 April, the Exchequer Secretary to the Treasury, James Murray MP, issued a written statement (tinyurl.com/

The ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework.

CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) and submitted written responses.

The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework; and the Department for Energy

Working tax credit and child tax credit, known as tax credits, ended on 5 April 2025 after 22 years.

HMRC state they are committed to producing high value and good quality statistical publications that meet the needs of their users, while using their resources in the most effective ways.

Changes to draft legislation, guidance, interpretation and procedure

• Following representations made by CIOT, HMRC have changed their guidance on Condition C of the LLP salaried mem

This research is being carried out by Till-Arne Hahn (from HEC Montréal), Professor Dirk Kiesewetter and Josef Wunderlich (both from the University of Würzburg).