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 accoun...
Technical
Technical
Addressing carbon leakage risk to support decarbonisation
The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:
Tougher consequences for promoters of tax avoidance
CIOT response In its response, the CIOT reaffirmed its support for the government in taking a robust approach...
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The Tax Administration Framework Review: information and data
The consultation document considers: the use of third-party data by HMRC; pre‑population of tax returns; who i...
Creating innovative change through new legislative pilots
The sandbox piloting approach being explored is defined in the consultation document as ‘a temporary environme...
Progress with Making Tax Digital
In May, the Public Accounts Committee (PAC) opened an inquiry entitled ‘Progress with making tax digital’ (MTD...
CIOT and ATT’s Joint Climate Change Working Group
The remit of the Climate Change Working Group (CCWG) is to consider the implications of climate change and net...
Customs duties and transfer pricing: can we bring these more in line?
Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pri...
Finance Bill: regulations for drink deposit return schemes
The deposit return schemes are anticipated to launch throughout the four UK countries on 1 October 2025, at th...
VAT energy saving materials relief: CIOT response to call for evidence
Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of...