Green taxes road map essential before introduction of single climate tax
The CIOT has backed the idea of a single climate tax on businesses in the Treasury consultation, Reforming the business ...
VAT option to tax – progress update
In recent months we have received numerous reports from our members of continuing and excessive delays in the time it ta...
Option to tax: have you experienced delays?
We have received reports from members of continuing delays by the Option to Tax National Unit in responding to options t...
Why should I be interested in the vapour recovery scheme?
The CIOT has responded to HMRC’s excise duty consultation, ‘Vapour recovery scheme: options for replacing the extra-stat...
Change of direction for green taxation?
The surprise announcement in the summer Budget that the climate change levy (CCL) exemption for renewable energy is to b...
Proposed Welsh landfill disposals tax
Following the passing of the Wales Act 2014, the Welsh government consultation document published on 24 February seeking...
When can live-work units be zero-rated?
It is not uncommon for homes to be built with work facilities such as an office.