Simplifying and modernising HMRC IT services: CIOT, ATT and LITRG responses
The consultation on ‘Simplifying and modernising HMRC’s Income Tax services through the tax administration fra...
General Features
General Features
Significant changes are underway to business rates
The Non-Domestic Rating Bill 2023, that applies in England and in part to Wales, makes significant changes to ...
Finance (No.2) Bill 2023 clause 29: low income trusts and estates in administration
Income from estates in the course of administration The provisions in the Finance Bill will extend the scope ...
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Latest briefings
Tax Administration and Maintenance Day
While not the most dynamic sounding of titles, Tax Administration and Maintenance Day (or TAMD for short), is ...
Technical Newsdesk: June 2023
It must be a sign of getting old when you start to talk about how tax was ‘in the old days’. ...
Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and eco...
Technical Newsdesk: May 2023
By the time you read this, we should have experienced another ‘tax administration and maintenance day’ (or TAM...
Land and buildings transaction tax and the additional dwelling supplement
In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additi...
Disability and the tax system: guidance
Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstandi...
Artificial intelligence: transforming the world of indirect tax
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘g...