UK Property Reporting Service guidance goes live
The UK Property Reporting service was launched on 6 April 2020 as the route for residents and non-residents to...
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Review of member continuing professional development records 2020 and 2021
The Professional Standards team have recently completed the review of member continuing professional developme...
Scottish Taxes Update
Key points from the Scottish Budget for 2022/23, published on 9 December 2021, and other tax documents publish...
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UK government’s 2025 border strategy
The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have...
VAT group registration delays: interim guidance
The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT...
Tax and the Woodland and Peatland Codes
Do you have clients involved or considering getting involved in Woodland or Peatland Code projects and the car...
Recovery of VAT on the charging of electric vehicles
HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising ...
Corporate re‑domiciliation: CIOT response to government consultation
CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a re...
Employment status: where are we now?
Employment status is at the core of the tax system.
Remittance basis: loans secured on foreign income or gains
The CIOT and other professional bodies have published a note on the treatment of loans secured on foreign inco...