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Family investment companies (FICs) are becoming increasingly popular in today’s age.

The CIOT responded to the recent consultation by the Ministry of Housing, Communities and Local Government focusing on the case for more frequent revaluations for business rates. 

The CIOT has responded to the recent consultation on the design of the new tax: residential property developer tax. 

The government’s response to its concern about public trust in audit and corporate governance was set out in the consultation document entitled ‘Restoring trust in audit and corporate gover

Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheritance tax purposes that property is treated by sub-section (3) as proper

CIOT responded to the second consultation document on the proposal for notification of uncertain tax treatment by large businesses published on 23 March 2021 and also had a discussion with HMT and

In our response, we note that the current requirements around transfer pricing documentation are being looked at due to the passage of time since the government adopted the minimum standard relatin

Earlier this year, the government published a wide ranging consultation on R&D tax relief (tinyurl.com/9awxr83r).

HM Treasury’s consultation on the new residential property developer tax has been published; the CIOT is responding and invites views.

The events of the last year have focused our minds, leading many people to review or write their wills. However, the will is only one part of dealing with an estate.