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One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal.

Well, it’s been a busy few weeks for the CIOT, ATT and LITRG technical teams. 

My lack of Budget predictions in my last Welcome page turned out to be absolutely spot on: nothing much happened in the Budget and most of that was leaked beforehand anyway.

Personal tax
Tax rates and allowances for 2022/23

This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effects of farmers diversifying into renewables.

On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC) (see bit.ly/ 3C4PvBH).

As I write this article, I will have been exactly 12 months in post as your CIOT President.

Following the announcement on 23 September that Making Tax Digital for Income Tax (MTD for ITSA), and the reform of basis periods, were to be delayed, we received several thank you messages fr

Ensuring that you’re operating securely in cyber space can be a daunting prospect, but there’s plenty of advice and guidance available to help you make sure you’re getting it right. 

There are some particular processes for income tax and capital gains tax, and some specific rules applying, when an individual dies and for the estate.