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Eligibility for R&D tax relief
In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&D) cases in a matter of weeks.
CIOT President's page: A year for progress
HMRC has an anniversary this year as it is 20 years since it came into existence, having previously been two very different departments – the Inland Revenue and Customs & Excise.
Technical newsdesk: February 2025
HM Treasury’s Spending Review representation portal is now open for submissions (www.smartsurvey.co.uk/s/SpendingReview25).
Tackling HMRC’s customer service challenge: CIOT and ICAEW joint report
In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billion collected by HMRC being paid without intervention.
Employee ownership trusts: key benefits and conditions
Given the various capital gains tax rate rises announced in the Autumn Budget and the limited scope of business asset disposal relief, it seems likely that the use of employee ownership tr
CEO's welcome: A busy year ahead!
Dealing with last minute tax returns in January is always challenging and often takes priority over other areas of work.
ATT Welcome: A welcome sigh of relief
Before I retired, most of my clients were companies and charities so, apart from a couple of large religious charitable trusts, the only income tax return I have dealt with in recent years is my ow
Navigating strategic tax challenges: a guide for tax leaders
What happened in 2024
This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finance directors with one of the key themes being unce
ATT Welcome: Christmas special
While we buy our Christmas pudding from Betty’s (a Yorkshire institution) and so no longer follow the Victorian tradition of Stir-up Sunday, like most families the Batty household has its own Chris
