R&D: update and recent developments
April 2023 compliance measures A number of changes to R&D reliefs are due with effect from April 2023. ...
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Government must ensure that HMRC has the resources to tackle fraud and error within R&D tax relief
Each year, the House of Lords Economic Affairs Committee appoints the Finance Bill Sub-Committee to consider a...
A tourist tax and business rates reform new Welsh tax proposal
© Getty images/iStockphoto A visitor levy for Wales The Welsh Programme for Government 2021-2026 includes th...
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Mid-Sized Business Update
HMRC’s Mid-Sized Business (MSB) Customer Support Team HMRC’s MSB Customer Support Team can offer support to b...
House of Lords inquiry on research and development draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry...
The UK’s approach to sovereign immunity from direct taxes
Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from lia...
Joining up business rates data and HMRC tax data
HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) wit...
HMRC Annual Report and Accounts 2021-22
Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Repor...
Business rates revaluation 2023
The CIOT’s Business Rates Working Group responded to the recent business rates consultation on the form of tra...
Stamp duty land tax: company addresses for service of documents
The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulat...