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 relief sche...
Technical
Technical
Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem ser...
Technical Newsdesk: May 2023
By the time you read this, we should have experienced another ‘tax administration and maintenance day’ (or TAMD for shor...
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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 additional dwell...
Disability and the tax system: guidance
Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG v...
Employment Taxes Forums: May 2023
In this article, we summarise the main points from meetings of various groups that took place in early Spring 2023, whic...
Accounting periods straddling 1 April 2023
Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corporation Tax A...
VAT: new penalty system
The CIOT continues to engage with HMRC on the new penalty system. At a recent Penalty Forum meeting, two points of note ...
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 ‘generative ...
VAT: the second-hand motor vehicle payment scheme
The new second-hand motor vehicle payment scheme (‘SHMVPS’) was due to be launched in October 2022.