Minimum standards for new digital systems and digital forms
As the level of digital interaction with HMRC continues to increase, it has become increasingly necessary to think about...
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Technical
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 Income Tax (E...
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 statutory ...
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Stamp taxes on shares modernisation: CIOT response
In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.
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 and ecosyste...
Charities tax compliance
In April, HMRC launched a consultation seeking views on several tax matters affecting charities and community amateur sp...
Cryptoassets decentralised finance consultation
Back in July 2022, HMRC issued a call for evidence on the tax treatment of decentralised finance (DeFi) transactions, co...
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 account taxes al...
Addressing carbon leakage risk to support decarbonisation
The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include: