Improving HMRC’s approach to dispute resolution: HMRC consultation
The CIOT response
The CIOT supports the aligning of appeals processes between direct and indirect taxes because it would help to mitigate the confusion and misunderstandings that&n
The CIOT supports the aligning of appeals processes between direct and indirect taxes because it would help to mitigate the confusion and misunderstandings that&n
The CIOT supports the government in taking a robust approach to those who continue to devise, promote or sell mass-marketed tax avoidance schemes.
The global economy is increasingly strained by resource depletion and environmental degradation.
The Carbon Border Adjustment Mechanism (CBAM) has developed rapidly from a policy concept into a central pillar of climate and trade regulation in Europe and is o
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.
The consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for tax administration.
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;