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CIOT’s Autumn Statement representation: cryptoassets and their treatment for tax purposes
The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislation for cryptoassets.
LITRG Autumn Statement representation
In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved’ electronic or digital signature for the purpose of paper tax refund forms.
Economic Crime and Corporate Transparency Act
Companies House Reforms
The Economic Crime and Corporate Transparency Act (ECCTA) brings enhanced powers to Companies House including the implementation of identity verification checks fo
Reporting tax avoidance
The CIOT and ATT have prepared guidance for members reminding them about the requirements under Professional Conduct in Relation to Taxation (PCRT) when undertaking tax planning.
Plastic packaging tax: consultation on chemical recycling and adoption of a mass balance approach
Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging meets the 30% plastic packaging tax (PPT) relief threshold test.
ICAEW continuing professional development changes: impact on CIOT and ATT members
ICAEW have implemented changes to their Continuing Professional Development (CPD) Regulations, effective 1 November 2023.
A fairer council tax for Scotland
The Scottish government teamed up with the Convention of Scottish Local Authorities (COSLA – on behalf of local government) to consult on a fairer council tax system.
Scottish visitors’ levy
On 26 June 2023, the Scottish Parliament launched a call for views on the introduction of a discretionary local levy to be added onto the cost of overnight accommodation, to support their local inf
