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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).

The CIOT responded to the Finance and Public Administration Committee’s inquiry into the Scottish budget process.

The CIOT responded to the call for views on the proposed administrative regulations for the Scottish aggregates tax (SAT).

The Spending Review 2025 is taking place in two phases.

The CIOT responded to the call for evidence on offshore anti-avoidance legislation by suggesting that an entirely fresh anti-avoidance code be drawn up.