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In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

The peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regarding the correct way to resolve the issue of HMRC revising SA tax returns for

Is there something I should know?

The calculation of the ten year anniversary Principal Charge is something of a bête noire for many of us who deal with such charges only a few times each

BEPS: six considerations for SMEs

Global tax reform isn’t just impacting large multinational companies.

What is domicile?

Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system.

On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.

The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.

Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could also benefit the relief’s simplicity and coherence.

Clause 35 of Finance Bill 2016 introduces a targeted anti-avoidance rule (TAAR) for specified distributions made on a winding-up.

HMRC has provided a statement of its position on voluntary ITSA returns as a result of the First-tier Tribunal case of Revell v HMRC [2016] UKFTT 97. 

It reads: