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Given the scale of the sector and its contribution to the UK economy, this article looks in particular at UK tax resident international footballers.

The CIOT responded to the call for evidence on offshore anti-avoidance legislation by suggesting that an entirely fresh anti-avoidance code be drawn up.

The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability partnerships (LLPs).

April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax rules and rates, and soon enough the start of a brand new compliance cycle.

From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the concept of a long-term resident.

Hybrid cars

Clauses 5 and 6 of the Finance Bill set out the benefit in kind percentages for company cars which will apply from 2025-26 until 2029-30.

The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar year basis, rather than the existing tax year basis, so that the interest tax

The Self Assessment rules are prescriptive. Presumably, the main reason for this is to ensure that a taxpayer’s duties and HMRC’s powers are clearly defined.

Families face an evolving legal and tax landscape that demands careful planning, particularly when it comes to safeguarding family wealth.

On 18 November 2024, HMRC convened a meeting of representatives from several professional bodies, including the CIOT, to discuss and seek feedback on the construction of the draft legislation conce