President's Page, May 2016
It is an understatement to say that the last 12 months have seen dramatic changes in the world of tax and in my final Pr...
ATT Welcome, May 2016
In the tax world, the end of the tax year has a bit of a feeling like New Year’s Eve and New Year’s Day, the manic build...
Shifting sands
The Treasury Select Committee is conducting a wide-ranging inquiry into UK taxation, with a focus on corporate tax....
Chair's view, Issue 1
As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-d...
Entrepreneurs' Relief: Choppy waters
It is some eight years since the government announced the intended introduction of CGT Entrepreneurs’ Relief (‘ER’)....
Investment relief: unpredictable and convoluted
Business Investment Relief (BIR) is a generous tax relief that is available to non-UK domiciled and UK resident non-domi...
ESC D33 is to be no more
Extra statutory concession D33 was published in 1988 following the judgment in Zim Properties Ltd v Proctor [58 TC 371]....
CGT and residential properties?
Background There has been a raft of changes to the taxation of residential property in recent years....
Welcome from the editor, April 2016
During January I asked my clients what they thought about a change to reporting four times a year.
President's page, April 2016
The CIOT is a public benefit organisation. Our members help individuals and businesses of all sizes comply with ever-inc...