The landlord challenge: adapting to MTD for Income Tax
The introduction of Making Tax Digital for Income Tax from 6 April 2026 is often described as a broad reform affecting sole traders and landlords alike.
The introduction of Making Tax Digital for Income Tax from 6 April 2026 is often described as a broad reform affecting sole traders and landlords alike.
For many disabled people, and for those who support them, the ability to build up savings can be critical.
This article examines HMRC’s interpretation of when a UK property business commences and considers whether the statutory framework supports an alternative analysis.
There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares.
Former CIOT President Charlotte Barbour, a member of the Scottish government’s Tax Advisory Group, said the effective use of Scotland’s tax powers could be counted a success, though she noted that
He will be joined by John Barnett as Deputy President and Jonathan Riley as Vice-President.
If you are supervised for anti-money laundering (AML) by the ATT or CIOT, it is time to submit your 2026/27 AML renewal form. This must be completed and your AML fee paid by 31 May 2026.
The award is pitched at an introductory level and is ideal if you are not an R&D specialist, but would like to understand more about the rules.
We have moved beyond the conceptual ‘fair share’ debates of the early BEPS era into a regime of rigid, global minimum tax rules.
An industry-focused event attracting transfer pricing and corporate tax specialists from across the world, this popular conference will feature a wide range of expert speakers, including thought le