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Replacing the Coronavirus Job Retention Scheme, the Job Support Scheme is designed to help businesses affected by coronavirus and the restrictions this imposes, supporting the wage costs of

An extension to the Self-Employment Income Support Scheme was announced by the Chancellor on 24 September 2020 and a further announcement made on 22 October 2020.

On 17 July, the House of Commons Treasury Committee (ably assisted by the CIOT) launched its inquiry ‘Tax after coronavirus’.

The CIOT expressed strong opposition to the proposal to require large businesses to notify HMRC if they adopt an uncertain tax treatment on the basis that the proposal is unclear, unfair an

At Spring Budget 2020, the government published a consultation document which examined the impact of the double deduction rules and the acting together rules within the hybrid and other mis

From 1 April 2022, the plastic packaging tax will apply to plastic packaging manufactured in or imported into the UK containing less than 30% recycled plastic.

Many Chancellors aim to deliver a coherent programme of policy changes, built around a clear manifesto, that results in economic success that is demonstrably linked to the choices that ha

The CIOT and ATT have both commented on draft legislation and HMRC’s recent consultation on measures which seek to strengthen existing anti-avoidance regimes to tackle promoters and en

The CIOT has raised concerns about how the draft legislation for the non-resident stamp duty land tax surcharge of 2% will be applied by non-tax specialists.