Pensions and inheritance tax: revisiting assumptions
The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes
The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes
As Senior Manager of the CIOT’s Low Incomes Tax Reform Group (LITRG), it is a privilege to work with a team that constantly strives to make a difference to the experience of unrepresented taxpayers
The CIOT Presidential team and Helen were delighted to welcome 160 members to our Cambridge autumn conference. Next year’s conference will be held on 18-20 September.
With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combination with the 30 October 2024 Budget) the most significant overhaul of the
Most of those reading Tax Adviser will have their own CIOT journey, and it might be interesting to compare yours.
As Director of Public Policy at the ATT, I oversee the work carried out by our technical team.
With both team members and clients returning from their summer holidays, September can feel like a catch-up month, when we are all too often just focusing on deadlines.
The CIOT has redesigned the CTA Joint Programmes to align with the proposed CTA qualification updates and the ICAS and ICAEW qualification changes.
Leasehold enfranchisement, where tenants collectively buy the freehold of their flats, has complex tax implications under current HMRC interpretations.