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Sadly, complaints against professionals brought by clients or the regulator are an increasing fact of professional life.

In July, the government published draft legislation to remove the specific tax treatment for income and gains from furnished holiday lets (FHLs) from April 2025.

The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are effectively employees.

The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions contained within TCGA 1992 s 162.

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.

Where a loan to a participator in a close company remains outstanding nine months after the balance sheet date, the company making the loan is required to make a payment to HMRC equivalent to33.75%

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.