Progress with Making Tax Digital
In May, the Public Accounts Committee (PAC) opened an inquiry entitled ‘Progress with making tax digital’ (MTD) (...
Technical
Technical
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 zero for ...
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 pricing and c...
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Latest briefings
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 the earliest...
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 energy sa...
Finance Bill: alcohol duty
Budget 2020 announced a review of alcohol duty, following the UK’s decision to exit from the EU, with the aims of reform...
Expanding the cash basis for the self-employed: CIOT, ATT and LITRG responses
The cash basis was introduced in 2013.
Tax simplification
As reported in the May edition of Technical Newsdesk (‘Tax simplification’, tinyurl.com/5464kktw), the CI...
Extension of the Climate Change Agreement scheme
The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Ne...
Help to Save reform
Help to Save is a savings scheme aimed at low-income working people, in recognition of the fact that they are unlikely t...