Search

Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potential changes to be considered by the Chancellor when preparing the Budget.

The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes

The CIOT responded to the government’s consultation on the efficacy of Land Remediation Relief (LRR), the objective of which is to incentivise the regeneration of brownfield land.

With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combination with the 30 October 2024 Budget) the most significant overhaul of the

The draft legislation updates the scope of Making Tax Digital (MTD) for income tax, as well as making changes to the list of exemptions and HMRC’s powers to cancel penalty points and late submissio

In our response, ATT welcomed the measure but expressed concerns about the proposed cut-off date, which would limit the relief to options granted on or before the date when the Finance Bill 202

Substantial changes to the taxation of employee ownership trusts (EOTs) were included in Finance Act 2025, amending the qualifying requirements for tax relief for EOTs for disposals made on or

As part of their plan to support tax agents with getting their practice ready for Making Tax Digital (MTD), HMRC have launched a new initiative where agents can register their interest for furt

The history of inheritance tax can be traced back well over a century, and for much of that time death duties posed challenges for the continuity of family farms and businesses.

The CIOT’s and ATT’s latest news items include key updates on customs processes for shipping goods that require safety and security declarations from Great Britain to Northern Ireland and a sum