Lauren Fletcher
Technical Newsdesk: July 2026
Across the articles, the subject matter is diverse, ranging from uncertain tax treatment, stablecoins and company tax re...
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 Bill 2025-26: clause 35 – restriction of relief on disposals to employee ownership trusts
The online article in January’s edition of Technical Newsdesk (
Technical Newsdesk: February 2026
I joined the CIOT in November 2025, after 18 years in practice at BDO, mostrecently as a director heading up the Liverpo...
Employee ownership trusts: unexpected reduction in capital gains tax relief
In a Budget where most announcements were widely speculated on beforehand, one surprise in Budget 2025 came in the form ...
