Tax and the Woodland and Peatland Codes
Do you have clients involved or considering getting involved in Woodland or Peatland Code projects and the carbon credit...
Technical
Technical
Recovery of VAT on the charging of electric vehicles
HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising on the rec...
Corporate re‑domiciliation: CIOT response to government consultation
CIOT responds to government consultation on a new corporate re-domiciliation regime, suggesting that such a regime would...
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Latest briefings
Employment status: where are we now?
Employment status is at the core of the tax system.
Remittance basis: loans secured on foreign income or gains
The CIOT and other professional bodies have published a note on the treatment of loans secured on foreign income or gain...
House of Lords committee reports on basis period reform and uncertain tax treatments requirements
A House of Lords report has again criticised the government’s approach to consultation on significant changes to the tax...
Off-payroll working: House of Lords inquiry
Representatives of the CIOT and LITRG have given evidence to the House of Lords as part of their follow-up inquiry on th...
Finance Bill committee stage update
MPs have finished committee stage debate on Finance Bill 2021-22 after nearly 10 hours of debate.
Kunjur: Deductibility of accommodation expenses
It is well known that the deductibility of expenses for employees is much tougher than for the self-employed....
Mandatory disclosure rules: HMRC research
The government announced earlier this year that it would consult on implementing the OECD mandatory disclosure rules to ...