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The ATT made four representations in advance of the Autumn Budget on the following topics:

Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 550 days away, becoming compulsory for the first wave of self-employed individuals and landlords on 6 April 2026.

One area of increasing importance concerns responsibilities where taxpayers and/or their agents use software to file returns with HMRC.

A fundamental aspect of the tribunals system is that a tribunal is meant to be a more accessible forum for achieving justice than the courts.

A May 2024 survey by Tolley found that two-thirds of UK tax practitioners are regularly using generative AI or are planning to do so soon.

Just a few days after this article appears, a new government will be formed to lead the country for the next five years.

All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to other potential clients. Fee disputes cause significant problems, however.

Over the last few months, I’ve had the pleasure of presenting a series of online sessions to students and members of the ATT and CIOT entitled ‘The thriving tax professional’.

The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inheritance tax (IHT) deemed domicile rules.

As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation.