Scotland update: Air Departure Tax consultations
The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is exp...
The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is exp...
The CIOT welcomed the government’s customs paper which was published in August and the fact that the government is addre...
The European Court (CJEU) decision in C355/14 Polihim-SS’ EOOD has confirmed a simple but significant principle – that e...
On 13 July 2017 the government announced there would be a delay in the introduction of Making Tax Digital (MTD)....
What are the issues? The role of guidance is crucial in communicating to self-assessing taxpayers what HMRC’s interpret...
Announced at Spring Budget 2017, HMRC have published a call for evidence on ‘Fraud on provisi
Following a long period of uncertainty in this area, the CIOT welcomes the updates which publicly document HMRC’s curren...
The OTS has published its progress report and call for evidence in relation to its simplificat
On 20 March 2017, HMRC published a call for evidence on changes to the way VAT is collected in relation to online shoppi...
Announced at Spring Budget 2017, HMRC have published a call for evidence on ‘Fraud on provisi