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The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026: CIOT comments
The CIOT responded to a technical consultation on draft regulations (The Income Tax (Construction Industry Scheme) (Amen...
ATT and CIOT recommendations on tax support for entrepreneurs
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the E...
Finance Bill 2025-26: clauses 13 to 27 – employment taxes measures
Employee reliefsThe Finance Bill proposes the following measures:
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Salary sacrifice grocery schemes: summary for tax advisers
Earlier this year, LITRG published a blog (tinyurl.com/yz26rmth) setting out a number of concerns about t...
National Insurance Contributions (Employer Pensions Contributions) Bill
The Bill creates a power for HM Treasury to apply a primary and secondary Class 1 National Insurance contributions charg...
Budget 2025: consultations and calls for evidence – members input invited
Business Rates and Investment: Call for EvidenceThe CIOT’s Business Rates Working Group will be looking at this...
Overseas workday relief interaction with off-payroll working rules
In response to a question raised about whether overseas workday relief continues to be available to those subject to the...
Employee ownership trusts: trustee residence
Substantial changes to the taxation of employee ownership trusts (EOTs) were included in Finance Act 2025, amending the ...
Loan Charge Review 2025: joint CIOT and LITRG response
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025....
Employment tax: recent CIOT correspondence with HMRC
Construction Industry Scheme and traffic management activitiesWe highlighted the need to better publicise the new HMRC g...