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Any tax-raising Budget will have losers and, as economists note, the optimal way to raise taxes is to apply wide measures to the broadest base.

The government’s planned changes to restricted inheritance tax relief have sparked major concern across the farming community, according to a recent survey by the Country Land and Business Asso

On 21 October, the government announced major reforms to the UK’s anti-money laundering (AML) supervision framework.

Traditionally, chancellors disappeared from public view for at least a month before Budget Day, re-emerging only on the Sunday before the Budget to appear on political TV programmes.

This article concerns the recent case of Powell v HMRC [2025] UKFTT 528 (TC).

The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (VARLA 2025) received Royal Assent in September 2025, marking a major step in the evolution of Welsh tax powers.

In the second part of this series on inheritance tax, we outline the significant changes to UK inheritance tax rules effective from April 2025, focusing on the replacement of domicile with long

I am continually grateful to our volunteers, Technical Officers, External Relations team and Professional Standards team (as tax policy increasingly intersects with professional standards issues).

The CIOT Technical Teams have worked incredibly hard to prepare detailed submissions in response to the draft Finance Bill.

Making Tax Digital for Income Tax Self Assessment – to give it the formal name – arrives on 6 April 2026.