January 2021 will bring an end to the main opportunities for alcohol excise duty fraud and must mean changes to HMRC’s anti-fraud Due Diligence Condition, writes Alan Powell, excise specialist and a member of the CIOT's Indirect Taxes Committee

The House of Lords Economic Affairs Committee’s Finance Bill Sub-Committee has questioned representatives of HMRC, the IFS Tax Law Review Committee and TaxWatch, and a tax tribunal judge, as part of its inquiry into new HMRC powers contained in Draft Finance Bill 2020-21.

In a guest blog, Jason Collins, chair of the CIOT's new Climate Change Working Group, looks at what role tax might play in delivering a zero carbon Britain

Part of an occasional series in which CIOT tax experts explain the background to topical issues

The Scottish Parliament has confirmed the rates and thresholds for income tax that will apply to the non-savings and non-dividend income of Scottish taxpayers from 6 April 2018.

In this blog Joanne Walker, CIOT and LITRG technical officer, takes a look at some of the effects.

The European Commission must ensure that its proposed changes to VAT set out in its action plan do not harm the cash flows of businesses of all sizes and avoid increasing companies’ already significant compliance burdens.

Buoyed by HMRC’s recent victory in the Court of Session against Glasgow Rangers’, the Chancellor of the Exchequer struck a further blow against Employee Benefit Trusts (EBTs) in his March Budget.  Amongst a number of anti-avoidance measures, he announced that legacy loans to employees and former employees made by EBTs before the Finance Act 2011 rules on ‘disguised remuneration’ came into play will now be judged offside and subject to a new PAYE (and NIC) charge if still outstanding on 5 April 2019. 


When the seeds of the disclosure of tax avoidance schemes (DOTAS) régime were first sown the Government may have thought they included the acorn from which a mighty oak would grow. But since then the result, variegated by the general anti-abuse rule (GAAR) and follower notices and accelerated payment notices (APNs), has come to resemble an impenetrable thicket whose thorns now include heavy penalties for non-observance. The Government has even felt the need to include harsher penalties for non-compliance with the GAAR in the draft Finance Bill 2016 clauses despite no compliance failures having been recorded yet.

Part of an occasional series in which CIOT tax experts explain the background to topical issues

The first Lord Mayor’s Tax Forum took place on Wednesday 30th April 2014, and brought together more than 250 policy-makers, business leaders, economists and diplomats to discuss the future of corporate taxation in the 21st century. The event was hosted by Fiona Woolf, Lord Mayor of the City of London, at the Mansion House, and sponsored by the CIOT, the Law Society of England and Wales, the City of London Corporation, and the Worshipful Company of Tax Advisers. There were two panel discussions, featuring speakers from business, politics, academia and the tax profession.