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How did you find out about a career in tax?

I was offered a short secondment within the Larking Gowen Business Tax Advisory Team while working in a general practice team.

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.

Personal representatives of people who have died will face significant practical difficulties in administering estates containing pensions when inheritance tax is extended next year, mini

CIOT and ATT each provided four briefings to MPs debating the Finance Bill at the Committee of Whole House, with LITRG supplying a further note to support MPs’ scrutiny of the Bill.

‘Ministers were limited by their commitment to leave income tax rates and bands unchanged before the Scottish elections,’ observed Ellen Milner, the Institute’s Director of Public Policy.

‘People making or buying things with a view to selling at a profit and making over £1,000 of income (before expenses) each tax year need to carefully consider whether they could have tax to pay.’

In the first half of the year, professional bodies received a significant number of concerns from members who were struggling to navigate agent account suspensions and, in some cases, dealing

Thank you to all our members who have submitted their annual return. If you have not yet submitted your 2025 Annual Return (which was due by 31 January 2026), it is now late.

Updated Professional Conduct in Relation to Taxation

Professional Conduct in Relation to Taxation (PCRT) has been in place for a number of years and sets out the fundamental princ