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The UAE is one of 91 countries from which our 1,905 ADIT graduates hail – representing every continent, major economy and business sector.

The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.

We are fortunate at the CIOT and ATT to have some very talented people working for us and we were really pleased that the ATT Technical Team have again been recognised by picking up the silver awar

The employment-related securities rules caused a lot of controversy when they were first announced in April 2003, just a few days after the Income Tax (Earnings and Pensions) Act (ITEPA) 2003,

Fast-forward a month and we are preparing notes for the appearance of the CIOT’s Director of Public Policy Ellen Milner before the House of Lords Finance Bill Sub-Committee, where she will give evi

The inquiry (see tinyurl.com/ycku35e4) is addressing the following areas:

Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the draft Finance Bill 2023-24 (see tinyurl

Trivial benefits

Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in the Income Tax (Earnings and Pension) Act 2003 s 323A: revising

The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislation for cryptoassets.

In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved’ electronic or digital signature for the purpose of paper tax refund forms.