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Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:

The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (NPA) sees contributions being deducted from gross income; and a ‘rel

Back in July 2022, HMRC issued a call for evidence on the tax treatment of decentralised finance (DeFi) transactions, considering if and to what extent the staking and loaning of cryptoassets shoul

The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosystem service markets’.

In April, the government published a consultation on ‘Stamp Taxes on Shares modernisation’.

There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah v HMRC [2023] UK FTT 539 (TC)).

Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction between life-interest trusts and discretionary trusts.

Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the CIOT and ATT have jointly launched a new survey, seeking your thoughts on MTD for ITSA

Help to Save is a savings scheme aimed at low-income working people, in recognition of the fact that they are unlikely to benefit from the key savings incentives offered by products such as traditi

The Low Incomes Tax Reform Group (LITRG) has been campaigning for more than five years for the government to address a longstanding pensions inequality impacting low earners.