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CIOT and LITRG made submissions in response to the Scottish government consultation Budget 2021/ 22: Supporting the COVID-19 Recovery, and LITRG responded to an inquiry on the role of Scott

CIOT and LITRG made a joint submission in response to an inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework published by the Finance Committee of th

On 22 July this year, Chancellor of the Exchequer Rishi Sunak delivered his first budget, making several changes to the capital gains taxation (CGT) of main residences, predicted to generate £50 mi

During these unprecedented times, many individuals and small businesses are suffering financially due to the Covid-19 pandemic, with less or no income, ongoing expenses, and some facing responsibil

One of my earliest tax memories was the announcement in the 1988 Budget concerning the proposed introduction of ‘independent taxation’ of married women, to come into effect from 6 April 1990.

The Coronavirus Job Retention Scheme has been extended until March 2021, with both the Job Support Scheme and the Job Retention Bonus withdrawn.

The Office of Tax Simplification published its first report on its

Party conference season had a very different look and feel this year, as Labour, the Liberal Democrats and the Conservatives all went online, adapting their annual gatherings to the new normal

One of the things I discovered during my legal studies was that the High Court has the power to correct mistaken documents.

The coronavirus pandemic has had, and continues to have, a far-reaching impact on all aspects of daily life, including a significant effect on the UK economy.