Wales consults on a visitor levy
The Welsh government is consulting on the design of a visitor levy, a self-assessed tax for visitor accommodat...
Technical
Technical
VAT: Modernising the partial exemption special method application process
HMRC have modernised the application process for a partial exemption special method (PESM), with the recent la...
Joint VAT Consultative Committee: VAT rates review project
In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyur ...
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Latest briefings
UK Property Reporting Service: update
In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting S...
Employment Taxes Forum: December 2022
In this article, we summarise the main points from meetings of various groups that took place this autumn, whi...
Offshore corporates owning UK property: HMRC letter campaign
HMRC have reviewed data, including from the Land Registry, and have identified non-resident corporate owners o...
Improving the data HMRC collect from customers: HMRC consultation
In a consultation published by HMRC on improving the data HMRC collect (see tinyurl.com/46wba7w4), six ar ...
CIOT input to European Commission work on tackling the role of enablers
The European Commission launched a public consultation in the summer on the policy options being considered to...
Office of Tax Simplification: Review of hybrid and distance working
The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence...
Public Accounts Committee inquiry into the COVID-19 Employment Support Schemes
On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Sche...