Scottish aggregates levy
© Getty images/iStockphoto Since 2002, a UK-wide aggregates levy has been charged for the commercial exploitation of ag...
Technical
Technical
Wales consults on a visitor levy
The Welsh government is consulting on the design of a visitor levy, a self-assessed tax for visitor accommodation provid...
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 launch of an...
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Joint VAT Consultative Committee: VAT rates review project
In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyur
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 Service....
Employment Taxes Forum: December 2022
In this article, we summarise the main points from meetings of various groups that took place this autumn, which are att...
Offshore corporates owning UK property: HMRC letter campaign
HMRC have reviewed data, including from the Land Registry, and have identified non-resident corporate owners of UK prope...
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 ‘improve ...
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 of the em...