Margaret Curran
Tax advisers: sanctionable conduct
Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253...
Finance Bill 2025-26: Parts 6 and 7 – tax adviser measures
The CIOT highlights, and the ATT agrees, that all the Finance Bill measures aimed at tax advisers should be viewed toget...
Agent Standards: Budget 2025 and Finance Bill Update
Since the publication of the draft Finance Bill in July 2025, CIOT and ATT have engaged strongly with HMRC on all the ag...
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CIOT and ATT House of Lords Evidence Sessions
Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of t...
Budget representations
Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potentia...
Draft Finance Bill 2025-26: Promoters of marketed tax avoidance
CIOT responseThe CIOT has significant concerns about the negative impact that the breadth of this legislation could have...
Draft Finance Bill 2025 -26: Proposals to enhance HMRC’s powers: tackling tax adviser facilitated non‑compliance
CIOT responseCIOT is concerned that the legislation as drafted does not achieve its intended goal of targeting the poor ...
Reform of behavioural penalties: HMRC consultation
The consultation proposed two different approaches to reform:
Improving HMRC’s approach to dispute resolution: HMRC consultation
The CIOT responseThe CIOT supports the aligning of appeals processes between direct and indirect taxes because it would ...
Closing in on promoters of marketed tax avoidance: HMRC consultation
The CIOT responseThe CIOT supports the government in taking a robust approach to those who continue to devise, promote o...