Nichola Ross Martin
CIOT President's page: The impact of our representations
One of HMRC’s stated ambitions for the introduction of MTD is to reduce taxpayer error and mistakes under Self Assessmen...
Umbrella companies: labour supply chains
Over the last 25 years, the UK’s employment tax legislation has evolved largely in response to repeated attempts by succ...
CIOT President's page: A smorgasbord of tax (December 2025)
Any tax-raising Budget will have losers and, as economists note, the optimal way to raise taxes is to apply wide measure...
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CIOT President's page: Autumn reflections (November 2025)
The CIOT Technical Teams have worked incredibly hard to prepare detailed submissions in response to the draft Financ...
CIOT President's page: The subject of tax reforms
It’s often said that the tax tail should not wag the business dog but given that tax has significant economic impacts I ...
CIOT President's page: Interesting conversations
My first event, following the AGM, was to support our joint Tax Technology Conference in Birmingham.
CIOT President's page: A busy year ahead!
One of the aims shared across CIOT is to achieve a diverse and inclusive membership.
Employment related securities: absurd results of the deeming provision
HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after th...
Sole traders and SMEs: better business structures
According to government statistics, there are 4.8 million companies on the Companies House register that have a...
CIOT Vice President's page: 200,000 member milestone
In March, we had the Spring Budget, which was designed to be attractive to the electorate and was as a result blissf...