Personal tax offshore anti‑avoidance legislation: CIOT response
The CIOT responded to the call for evidence on offshore anti-avoidance legislation by suggesting that an entirely fresh ...
Technical
Technical
Scotland: inquiry on council tax reform: CIOT and LITRG respond
The Local Government, Housing and Planning Committee (the committee) of the Scottish Parliament is considering possible ...
Review of double tax treaties 2025/26: CIOT responds
The annual review of the UK’s double tax treaty network provides stakeholders with an opportunity to input into HMRC’s r...
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Latest briefings
New advanced digital signature requirement from 6 April 2025
Per HMRC’s guidance, (see tinyurl.com/yc6dwyjf), an advanced electronic signature is a specific type of d...
HMRC Tier 2 complaints trial: what do you think?
HMRC’s Customer Compliance Group (CCG) are trialling the removal of the second internal review of a complaint, which the...
HMRC debt management: CIOT engagement
The areas of focus include: difficulties in contacting and communicating with HMRC’s Debt Management Unit; delays and pr...
HM Treasury Spending Review 2025 CIOT and LITRG respond
The Spending Review 2025 is taking place in two phases.
Customs duty and processes in the spotlight
The Joint Customs Consultative Committee (JCCC) (tinyurl.com/43aun6vf) is an HMRC forum attended by repre...
HMRC’s Tax Administration Framework Review: new ways to tackle non-compliance
The consultation sought views on four areas:a) amendment to conditions for making claims;
VAT registration: non-established businesses
When registering an overseas company for VAT results in a sole proprietor outcomeWe reported in Tax Adviser in October 2...