Company cars: relevant motoring expenditure
For tax purposes, it is well known that there is relief for business mileage driven in a private car under Inc...
Technical
Technical
Reform of the anti-money laundering and counter-terrorism financing supervisory regime
Currently anti-money laundering (AML)/ counter-terrorism financing (CTF) supervision in the UK involves three ...
Stamp taxes on shares modernisation: CIOT response
In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’. ...
Most popular reads
Latest briefings
Taxation of environmental land management and ecosystem service markets
The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management an...
Charities tax compliance
In April, HMRC launched a consultation seeking views on several tax matters affecting charities and community ...
Cryptoassets decentralised finance consultation
Back in July 2022, HMRC issued a call for evidence on the tax treatment of decentralised finance (DeFi) transa...
Simplifying the Construction Industry Scheme
The consultation considered three proposals.
Off-payroll working: calculation of PAYE liability in cases of non-compliance
The CIOT has responded to a HMRC consultation proposing a legislative change to allow HMRC to take into accoun...
Addressing carbon leakage risk to support decarbonisation
The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:
Tougher consequences for promoters of tax avoidance
CIOT response In its response, the CIOT reaffirmed its support for the government in taking a robust approach...