Ruth Sadlier
CIOT calls for changes to make pension IHT reforms workable
While supporting the policy objective of aligning the inheritance tax (IHT) treatment of pension wealth with other asset...
Proposed new reporting requirements for close companies
HMRC’s recent consultation (see tinyurl.com/2vc9czpy) sought views on introducing new requirements to rep...
Most popular reads
Latest briefings
Students celebrate ADIT and Pillar Two Award success
October 2026
In the news: October 2026
October 2026
Taxation of stablecoins: CIOT and ATT respond to consultation
Stablecoins are a type of cryptoasset backed by fiat currencies, such as US dollars, or by commodities, such as gold....
Amendments coming to Trust Registration Service requirements this summer
On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8...
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...
New registration requirement for some trusts and investment companies
In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about th...
Finance (No 2) Bill 2025-26: update to agricultural and business property relief
The online article in January’s edition of Tax Advisor (tinyurl.com/2mx5cpft) provided an update
Budget 2025: inheritance tax changes – pensions and agricultural/business property relief
Ever since the changes to pensions and agricultural/business property relief (APR/BPR) were announced at the Budget in 2...