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As non-political educational charities, neither the CIOT nor the ATT comment on the political decision-making process, but our technical teams do make representations in advance of the Budget in an

As its name suggests, HMRC’s OTM activities typically involve contacting large numbers – sometimes thousands – of taxpayers or agents about the same issue at the same time.

Since its introduction just over 10 years ago, the salaried member legislation has been an important compliance area for many professional services limited liability partnerships (LLPs), especi

The National Minimum Wage (NMW) came into force under the Labour government in 1999.

It was lovely to see so many of our volunteers present at the event.

In terms of the CIOT’s charitable objectives ‘to advance public education in and promote the study of the administration and practice of taxation and the principles of economic and political scienc

It is the same with Bess. I may think I am in charge but one look from those big brown spaniel eyes and I realise that she has me wrapped round her little paw.

Even once the election is won, things do not always go 100% to plan.

The first thing that struck me when we assembled on the Friday afternoon was the buzz in the room. That is something you just don’t get with a webinar.

Exactly three years ago, in the November 2021 issue of Tax Adviser, I wrote about the Court of Appeal’s decision in the case of HMRC v Professional Game Match Officials Limited