Search

The domestic reverse charge was scheduled to be introduced from 1 October 2019; this has now been deferred to 1 October 2020.

What is a non-statutory clearance?

Where there is no provision in legislation for HMRC to provide a statutory clearance, but the taxpayer would like a decision from HMRC that can be relie

Background: current pre-Brexit position for VAT and customs duty for EU trading in goods

As a member state, the UK is in a VAT and customs union with the EU.

A call for evidence was published at the end of 2017, followed by a consultation outlining HM Treasury’s proposals.

The loan charge has crystallised a 2018 /19 tax liability for many individuals.

In June, LITRG attended one of a series of the Money and Pensions Service’s listening events, and followed up with a written submission, feeding in some hopes and aspirations for the new body and t

The Welsh Revenue Authority (WRA) administers two fully devolved taxes – Land Transaction Tax and Landfill Disposal Tax.

Inquiry into the impact of welfare policy in Scotland

LITRG recently submitted written evidence to the Scottish Affairs Committee in response to the Committee’s inquiry examining the impa

The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with trusts and estates.

Below is a short summary of meetings in July 2019 of two of HMRC’s employment taxes forums, which are attended by CIOT volunteers. HMRC publishes the minutes of the meetings on GOV.UK.