Search

HMRC increasingly relies on interest figures reported by banks and building societies to pre-populate customers’ records (although not self-assessment tax returns at present).

The online article in January’s edition of Tax Adviser (tinyurl.com/3z4jmy9c) set out the significant changes afoot for anti-money laundering (AML

Since the publication of the draft Finance Bill in July 2025, CIOT and ATT have engaged strongly with HMRC on all the agent-related measures.

The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.

LITRG has delved into this matter in more detail in a blog (see

In a recent consultation, the Welsh government asked for views on the current arrangements for making changes to the Welsh devolved taxes legislation and invited suggestions for any process that mi

Business Rates and Investment: Call for Evidence

The CIOT’s Business Rates Working Group will be looking at this

This article concludes our series on the inheritance tax reforms introduced by Finance Act 2025, turning to one of the areas most significantly affected by the shift to a residence-based regime

At the 2024 Budget, the government announced that from 6 April 2027 inheritance tax would be extended to cover most pension death benefits.

Just before Christmas, the government announced that, with effect from 6 April 2026, agricultural property relief (APR) and business property relief (BPR) would be capped – referred to in the d