David Wright
HMRC consultation: Opportunities to extend uncertain tax treatment
The requirement to report uncertain tax treatment (UTT) to HMRC has existed since April 2022 for corporation tax, VAT an...
Finance (No 2) Bill 2025-26: Briefing on income tax rates
The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No ...
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Students celebrate ADIT and Pillar Two Award success
October 2026
In the news: October 2026
October 2026
Draft Finance Bill 2025-26: Making Tax Digital for income tax
The draft legislation updates the scope of Making Tax Digital (MTD) for income tax, as well as making changes to the lis...
Countdown to Making Tax Digital: one year to go!
April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax ru...
Simplifying the taxation of offshore interest: HMRC consultation
The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar ...
Finance Bill 2024-25: ATT briefings
Hybrid carsClauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply...
ATT Autumn Budget 2024 representations
The ATT made four representations in advance of the Autumn Budget on the following topics:
Abolition of the furnished holiday lets regime
In July, the government published draft legislation to remove the specific tax treatment for income and gains from furni...
UK Carbon Border Adjustment Mechanism consultation: CIOT response
The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a...