Margaret Curran
Modernising the correction of errors: draft Finance Bill legislation – CIOT and LITRG comments
The draft legislation (see https://www.gov.uk/government/
Loan Charge Settlement Scheme
Advisers acting for affected taxpayers may wish to familiarise themselves with the new Loan Charge Settlement Scheme and...
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...
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Latest briefings
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...
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: