Increasing the use of mediation in the civil justice system
The consultation is aimed at all those with an interest in the resolution of civil disputes in England and Wales....
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Technical
Scottish government block grant adjustments
The Fiscal Framework agreement between the UK and Scottish governments determines how the Scottish government is funded ...
Scottish taxes
The Scottish Taxes Committee has been considering a number of consultations of late.
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Latest briefings
Double tax treaties: review of treaty policy positions
In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Conventi...
Decentralised finance (cryptoassets): HMRC call for evidence
The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation of Decentr...
HMRC Annual Report and Accounts 2021-22
Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Report and Acco...
Green guidance
The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to the UK’s ...
Online VAT registration
The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making submissio...
The two-pillar solution to international tax: where we are now?
In October 2021, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) reached an agreement on a two-pillar sol...
Business rates revaluation 2023
The CIOT’s Business Rates Working Group responded to the recent business rates consultation on the form of transitional ...