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Gillian Wrigley takes us through its achievements, and what’s next on the agenda

Soft Skills
Helping to ensure tax professionals build and maintain their expertise by keeping up to date with recent developments in the tax world.
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Guidance to help members uphold the high professional and ethical standards of the Chartered Institute of Taxation.

Tax voice

Tax Voice is a specialist, technical supplement from our sub-committees.

Tarlochan Lall considers the main consequences for VAT if there is no Brexit deal

Indirect Tax Voice

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Bill Dodwell
Bill Dodwell
Editor-in-chief
Ray McCann
Ray McCann
CIOT
Tracy Easman
Tracy Easman
ATT
Richard Wild
Richard Wild
Technical Team

Latest Articles

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Business Tax Voice

It’s surprisingly easy to get caught out by Entrepreneurs’ and Investors’ Relief. Here David Marcussen explains the dangers – and how to avoid them.

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Making Tax Digital

Dale Simpson provides a practitioner’s view on how firms can ensure they’re ready for Making Tax Digital

professional-standards
Professional Standards

Catherine Rosell considers the areas in professional standards that in-house members of CIOT and ATT may need extra support

state-aid
State Aid

Bill Dodwell considers the recent EC state aid inquiry into rulings granted by Luxembourg to McDonalds

capital-allowances
Capital allowances

Paul Vohmann examines the recent OTS review of the capital allowances regime, and considers how it can be improved

HMRC-information-powers
HMRC Information Powers

George Gillham and Hartley Foster provide practical guidance on what information HMRC are legally entitled to – and what to do if they request information they’re not

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Qualifying Private Placement Exemption

Stuart Pibworth on how the new QPP Exemption will simplify processes and encourage debt investment into the UK

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Discovery Assessments

Dawn Register and Helen Adams consider the draft legislation extending assessment time limits for offshore non-compliance

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Main Resident Relief

Ximena Montes Manzano reviews recent cases in the First-tier Tribunal dealing with appeals against CGT assessments/amendments denying the main residence exemption

SDLT
SDLT

Georgina West considers the impact of the Project Blue decision on how SDLT now applies to complex transactions

VAT on Income

Neil Warren gives practical examples of when income is not subject to VAT

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Non Resident Capital Gains Tax

Keith Gordon considers some penalty appeals where taxpayers failed to make a timely Non‑Resident Capital Gains Tax return