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CIOT President's page: A year for progress
HMRC has an anniversary this year as it is 20 years since it came into existence, having previously been two very different departments – the Inland Revenue and Customs & Excise.
Technical newsdesk: February 2025
HM Treasury’s Spending Review representation portal is now open for submissions (www.smartsurvey.co.uk/s/SpendingReview25).
Rupert Grint and the failed tax scheme: the 'sales of occupation’ income rules
Much of the Income Tax Act 2007, Parliament might be proud to say, is perfectly normal, thank you very much.
CEO's welcome: A busy year ahead!
Dealing with last minute tax returns in January is always challenging and often takes priority over other areas of work.
ATT Welcome: A welcome sigh of relief
Before I retired, most of my clients were companies and charities so, apart from a couple of large religious charitable trusts, the only income tax return I have dealt with in recent years is my ow
Reform to the taxation of non-doms: the new FIG regime
The non-dom regime will undergo a fundamental reform starting on 6 April 2025.
Autumn Budget 2024: rethinking succession planning
The key point to note is that in light of the changes to reliefs for inheritance tax, individuals should now review their succession planning strategy to ensure that their transfer of weal
Global mobility and remote working: new ways of working
Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a year and you may also have no liability to income tax.
ATT Welcome: Christmas special
While we buy our Christmas pudding from Betty’s (a Yorkshire institution) and so no longer follow the Victorian tradition of Stir-up Sunday, like most families the Batty household has its own Chris
