Taxing emissions: VAT and voluntary carbon credits
A fundamental tenet of regulated emission trading schemes is that some businesses can reduce emissions at a lower cost than others, and the atmosphere is indifferent to the source of emiss
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AI for Tax: navigating the future of taxation
AI for Tax is a new short course designed to help kick start AI learning.
Managing complaints: some common mistakes
Sadly, complaints against professionals brought by clients or the regulator are an increasing fact of professional life.
The EU's Carbon Border Adjustment Mechanism: preparing for the next phase
From 1 July 2024, the EU’s Carbon Border Adjustment Mechanism (CBAM) will enter its next phase, requiring exporters to EU member states to use actual embedded emissions data for the quarter fro
The top ten risks: how to protect your practice
As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation.
The evolution of artificial intelligence: professional standards
The progress of artificial intelligence (AI) is well documented, and the impact on tax professionals will continue to evolve.
Habitat banking: R&D relief for farmers and landowners
Farmers have to be participating in research and development to be able to claim the new grants for farming for the environment and the Environmental Land Management Scheme, together with all a
Sustainability regulations and tax: taking a cross-functional approach
This is the third article in a series exploring the connections between tax and sustainability. It highlights what sustainability means in practice for in-house tax functions.