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Considering the current VAT system to be too complex and vulnerable to fraud, the European Commission published its VAT Action Plan on 7

The ATT’s VAT sub-group has been following the progress of several cases through the tribunal courts, namely Chilly Wizard Ice Cream Co Ltd VTD 19977, Calibre TAS Ltd VTD 20508,

The CIOT welcomed this EU initiative and the prospect of improvements even if they might be limited only to the the bloc.

HMRC has published a second consultation document containing draft legislation and guidance for a new corporate offence of failure to pr

The Treasury’s consultation document, Corporate Contributions to Grassroots Sports, is refreshingly brief and simple with only eight questions.

The following is an update from Toni Clark, head of digital agent engagement at HMRC:

Members involved in the Working Together (WT) initiative will know that it is changing. Those who aren’t involved may wonder what is happening or even think that nothing is happening at all.

ATT's response

What HMRC did well during the introduction of RTI

The decision to defer the implementation of in-year filing penalties until 6 October 2014 for large employers an

The CIOT wrote to the Treasury before an EU working group meeting in April on the Commission’s proposals for public country-by-country reporting (CBCR) to relay the CIOT’s views.

Representatives of the CIOT’s Scottish technical sub-committee, the Scotland Hub and the Low Incomes Tax Reform Group (LITRG) met the new chief executive of Revenue Scotland, Elaine Lorimer, in Apr