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The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the Enterprise Investment Scheme and venture capital tr

The CIOT highlights, and the ATT agrees, that all the Finance Bill measures aimed at tax advisers should be viewed together, and that the combined impact on compliant tax advisers should not be und

The Scottish government and the Convention of Scottish Local Authorities jointly published a consultation on the future of council tax in Scotland, alongside a research report composed by the Insti

The Scottish government introduced the Visitor Levy (Amendment) (Scotland) Bill on 6 January 2026 (‘the amendment bill’), to make amendments to the Visitor Levy (Scotland) Act 2024 (‘the 2024 Act’)

HMRC increasingly relies on interest figures reported by banks and building societies to pre-populate customers’ records (although not self-assessment tax returns at present).

The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.

After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November.

The online article in January’s edition of Tax Adviser (tinyurl.com/3z4jmy9c) set out the significant changes afoot for anti-money laundering (AML

Since the publication of the draft Finance Bill in July 2025, CIOT and ATT have engaged strongly with HMRC on all the agent-related measures.

The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.