UK Carbon Border Adjustment Mechanism consultation: CIOT response
The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a...
The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a...
HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based...
In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach....
Currently, the legislation allows HMRC to assess the second late payment penalty once, when the amount of outstanding ta...
Where a loan to a participator in a close company remains outstanding nine months after the balance sheet date, the comp...
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024...
Following the May edition, where we began outlining those changes in which the CIOT was instrumental and occasions where...
The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inherita...
Finance (No.2) Act 2024received Royal Assent on 24 May 2024.
The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR...