Plastic packaging tax: consultation on chemical recycling and adoption of a mass balance approach
Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging m...
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LITRG Autumn Statement representation
In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved...
CIOT’s Autumn Statement representation: cryptoassets and their treatment for tax purposes
The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislat...
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ATT Autumn Statement representations
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
House of Lords inquiry on draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...
Public Accounts Committee: inquiry into the performance of HMRC in 2022-23
The inquiry (see tinyurl.com/ycku35e4) is addressing the following areas:
Reforming anti-money laundering and counter-terrorism financing supervision consultation response
In June 2023, HM Treasury consulted on the future of anti-money laundering (AML) supervision in the UK, setting out four...
Scottish visitors’ levy
On 26 June 2023, the Scottish Parliament launched a call for views on the introduction of a discretionary local levy to ...
A fairer council tax for Scotland
The Scottish government teamed up with the Convention of Scottish Local Authorities (COSLA – on behalf of local governme...
Interaction of basis period reform rules and student finance
Basis period reform will start from the 2024/25 tax year, with 2023/24 being a transitional tax year so that all unincor...