Treasury Committee: inquiry into tax reliefs
On 22 July, the House of Commons Treasury Committee launched an inquiry into tax reliefs (tinyurl.com/4pzpmv2...
Technical
Technical
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 liability to ...
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) with centrall...
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Increasing the use of mediation in the civil justice system
The consultation is aimed at all those with an interest in the resolution of civil disputes in England and Wales....
Scottish government block grant adjustments
The Fiscal Framework agreement between the UK and Scottish governments determines how the Scottish government is funded ...
Scottish taxes
The Scottish Taxes Committee has been considering a number of consultations of late.
Double tax treaties: review of treaty policy positions
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Conventi...
Decentralised finance (cryptoassets): HMRC call for evidence
The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation of Decentr...
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 Report and Acco...
Green guidance
The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to the UK’s ...