Support for childcare and the early years inquiry
Support for childcare featured heavily in the recent budget with changes to universal credit childcare element...
Technical
Technical
R&D tax reliefs review: consultation on a single scheme
The consultation on a single scheme for R&D tax reliefs was part of the wider review of the UK’s R&D r...
Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and eco...
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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...
Employment Taxes Forums: May 2023
In this article, we summarise the main points from meetings of various groups that took place in early Spring ...
Accounting periods straddling 1 April 2023
Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corpora...
VAT: new penalty system
The CIOT continues to engage with HMRC on the new penalty system. At a recent Penalty Forum meeting, two point...
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...