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The consultation on a single scheme for R&D tax reliefs was part of the wider review of the UK’s R&D relief schemes that began in Spring 2021.

In this article, we summarise the main points from meetings of various groups that took place in early Spring 2023, which are attended by CIOT, LITRG and ATT volunteers.

Support for childcare featured heavily in the recent budget with changes to universal credit childcare element and the extension of free childcare announced.

Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG volunteer, had a keen interest in how the tax system treats and supports peopl

The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative AI’ programs poses some interesting questions for the future of indirect tax.

By the time you read this, we should have experienced another ‘tax administration and maintenance day’ (or TAMD for short).

On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.

In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additional dwelling supplement (ADS), looking at:

The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidmore OBE MP – sets out the recommended actions for the UK to transition to its

During his ‘Growth Plan’ statement on 23 September 2022, the then Chancellor of the Exchequer Kwasi Kwarteng announced the abolition of the Office of Tax Simplification (OTS), with the intention in